| China is moving towards the second centenary goal.It is an important task in this historical stage to steadily promote common prosperity.In its development philosophy,China always regards the realization of common prosperity as the essential feature and goal of socialism,while in its economic practice it constantly emancipates and develops the productive forces,on the basis of the obvious improvement of quality and benefit,we will achieve sustained and sound economic development.This means that in order to achieve common prosperity,the full potential of economic growth must be brought into full play so that annual GDP growth remains within a reasonable range.At the same time,the 14 th fiveyear plan points out that the main objective of economic and social development is to achieve new results in economic development,with per capita GDP reaching the level of mediumdeveloped countries.Therefore,to maintain economic growth is a long-term and unswerving strategic goal of our country,is the basic premise of our country to achieve common prosperity.Economic growth is related to capital,labor and other factors of production.Tax Competition is an important means to achieve this goal.Therefore,the study of economic growth,tax competition can not be avoided.Since the reform of tax-sharing system in 1994,local governments have become relatively independent interests,and tax competition among local governments for economic development and resources is becoming more and more common.In the context of the GDP-oriented performance appraisal system,the main aim of local government officials to compete is to achieve regional economic growth in order to obtain power and income.In order to compete for tax sources,increase the scale of fiscal revenue,and promote economic growth,local governments launched a fierce tax competition.Moderate tax competition can accelerate the flow of resources between regions and improve the efficiency of resource use,but unreasonable tax competition will crowd out public expenditure and destroy the order of economic operation,causes the resources to repeat the construction,the ecological environment deterioration and so on disadvantageous influence.This thesis mainly analyzes whether tax competition can promote economic growth,starting with the two ways that tax competition affects economic growth,that is,from the ways of income and expenditure,this thesis discusses whether tax competition promotes or suppresses economic growth positively or negatively.This thesis studies the relationship between tax competition and economic growth by using the provincial panel data of 30 provinces from 2016 to 2020,according to the usual classification,the provinces are divided into different regions according to their geographical position and development situation.The empirical results show that,in general,the local government’s tax competition has promoted the regional economic growth.After the return of different regions,the tax competition behavior of the governments in the eastern region and the northeast region has significantly promoted the regional economic growth,and the tax competition in the developed regions and the middle-developed regions has also promoted the economic growth relatively significantly,in other regions,tax competition has a restraining effect on economic growth.Based on the above research,in order to standardize the tax competition behavior of our local governments and give full play to the role of tax competition in promoting economic growth,this thesis puts forward relevant suggestions from various angles.Based on the theoretical analysis and empirical results,this thesis puts forward some corresponding policy suggestions on the norms of tax competition behavior in China,specifically speaking: Improve the division of local government’s business power and financial power,improve the government performance appraisal system,adopt tax competition in accordance with local conditions,change the way of tax competition and improve China’s tax legal system. |
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