The Relationship Between Regional Macro Tax Burden And Economic Growth Quality In China

Since the reform of tax system in 1994.the proportion of tax revenue to fiscal revenue has been maintained at about 90%in most years,and the proportion is huge.Therefore.it is also a very important work to study tax revenue in China.Taxation is a form of compulsory and gratuitous financial revenue obtained by the government in order to meet the social and public needs,relying on political rights.It is a necessary guarantee for the state to exercise its functions.The macro tax burden refers to the total tax burden level of a country,which is usually expressed as the proportion of the total tax revenue to the gross national product(GNP)or gross domestic product(GDP)or national income(NI)in a certain period of time(usually one year).The level of productivity development,the scope of government functions and the scale of government non-tax revenue are the main factors that determine the level of macro-tax burden.Simply studying the relationship between tax revenue and GDP shows that the level of tax burden in China can no longer meet the needs of the current national government in formulating policies.This is because tax revenue has a lagging effect on the economy and can not produce immediate results.In recent years,for example,environmental protection tax can reflect the progress of our economy from other aspects,and some technological progress can not be regarded as output.Entering GDP,the quality of economic growth can better reflect the quality of China,s economic development.The quality of economic growth refers to the part of the total production factors,including capital,labor and land input,which can still increase the production.It is a better measure of national happiness.Therefore,this paper divides the whole country into three economic zones according to the level of economic development.Based on the micro-macro data collected in China Statistical Yearbook,the quality of economic growth is obtained by calculating Malmquist index.The quality of economic growth of provinces in the three economic zones is calculated by deap calculation program,and then the macro-tax burden level of each province(total tax revenue/GD)is calculated.P),according to the three regions of the east,the liddle and the west,the relationship between the macro tax burden and the quality of economic growth is obtained.The study finds that the economic development gap between eastern,central and western regions is very obvious.Although the relationship between tax burden and the quality of economic growth in all regions of China presents a Laffer curve,the inflection points are different among different regions.The increase of tax burden in the eastern region promotes the quality of economic growth to a certain extent,because the government governance in the eastern region is more perfect,and the existence of the government provides more impetus for the transformation of economic development mode.However,the level of government governance in the central and western regions of China is relatively weak,so the increase of tax revenue is not conducive to the transformation of the mode of economic development,and therefore is not conducive to the improvement of the quality of economic growth.