Empirical Study On Local Tax Revenue And Economic Growth In Nanchang Economic And Technological Development Zone

The relationship between taxation and the economy has always been concerned.Taxation is an important part of the economy and needs economic development support.As the main source of public finance revenue,it is an effective tool for the government’s macroeconomic regulation and control;as a “barometer” of economic development,it can reflect changes in economic structure and industrial structure,etc.Taxation and economic growth maintain an internal relationship that is both harmonized and mutually constrained.Simply put,the economy determines the tax,and the tax counteracts the economy.Based on the relevant theoretical research,this paper uses the combination of qualitative and quantitative,contrast and quantitative analysis to describe the basic situation of local tax revenue and economic growth in Nanchang Economic and Technological Development Zone,and then empirically Correlation is used for quantitative analysis,trying to find out the problems and causes from the conclusions drawn from the analysis,and finally propose countermeasures in a targeted manner.The full text body frame is divided into five parts.The first chapter is a brief introduction to the background,research purpose and significance of the thesis,introduces the research ideas and methods,describes the main theoretical and empirical research status at home and abroad,and explains the innovations and deficiencies of this paper.The second chapter is to find theoretical support,define and explain the related concepts and measurement indicators of local tax revenue,tax flexibility,tax burden,economic growth,etc.,and then the relationship between tax revenue and economic growth is relatively mature and widely accepted.Research theory is combed and introduced.The third chapter introduces the status quo of local tax revenue and economic growth in the Economic Development Zone.The real statistics of local tax revenue and economic operation in the district from 2008 to 2017 are selected.According to the chart,the total GDP of the economic development zone is 10.298 billion Yuan in 2008.increased to 42.859 billion yuan in 2017,with an average annual growth rate of 15.21%.The local tax revenue increased from 248 million yuan in 2008 to 1.377 billion yuan in 2016,with an average annual growth rate of 18.70%.Through preliminary comparative analysis,it is found that tax revenue is not synchronized with economic development,local tax growth rate is faster than economic growth rate,and there are unreasonable tax revenue structure and economic structure.The fourth chapter is an empirical analysis of the correlation between local tax revenue and economicgrowth in the Economic Development Zone.Firstly,the time series of local tax revenue and GDP related data of the Economic Development Zone in 2008-2017 will be selected.Then,by using the methods of stationarity test,cointegration test and Granger causality test,the local tax revenue of the Economic Development Zone will be related to economic growth.Conduct an empirical analysis,and then start from the perspective of industrial structure,and empirically demonstrate the correlation between the local tax revenue of the Economic Development Zone and the three industrial structures.It is found that economic growth is the cause of local tax revenue Granger,and local tax revenue is not the Granger cause of economic growth.That is to say,the relationship between economy and local taxation in the economic zone is in line with the principle of economically determined taxation,but the promotion of local tax revenue to economic growth.The role has yet to be further improved.The fifth chapter is based on the previous research,looking for the reasons from the perspective of industrial structure,tax structure and tax collection and management of the Economic Development Zone,and looking for countermeasures to promote the coordinated development of local tax revenue and economic growth in the Economic Development Zone.On the one hand,government departments should establish Correct economic taxation concept,accelerate industrial transformation and upgrading,continue to optimize the business environment to cultivate effective tax sources,and optimize economic structure;Second,the taxation department should actively serve the local development overall situation,strive to improve the quality and efficiency of the collection and management,continuously optimize the tax environment,and promote sustainable economic development..