Analysis Of The Influence Of Tax Policy On High Quality Economic Development In Yellow River Basin

The incorporation of the Yellow River Basin into the national strategy is the implementation of high-quality economic development in space,which will help economic growth from the previous scale expansion and factor-driven to an efficient,fair and sustainable development model,and promote economic development from quantitative accumulation to qualitative improvement,and ultimately achieve high-quality development.Taxation has a "fundamental,pillar and guarantee" role,and the formulation of taxation policy must be adapted to the concept and objectives of ecological protection and high-quality development in the Yellow River Basin.This paper focuses on the impact of tax structure and tax burden on the high-quality development of the Yellow River Basin economy.Firstly,we explain the economic growth effect of tax structure and tax burden from the theoretical level;secondly,we analyze the mechanism of tax structure and tax burden affecting the high-quality economic development of Yellow River Basin;secondly,we compare and analyze the current situation of economy and society,tax structure and tax burden in Yellow River Basin;finally,we construct a comprehensive evaluation of high-quality economic development in Yellow River Basin from four dimensions,including economic growth,ecological environment,people’s life and opening up to the outside world.After that,a two-way fixed-effect model is constructed to test the influence of tax structure and tax burden on the high-quality economic development of the Yellow River Basin,and then countermeasures are proposed.Based on the empirical analysis,this paper mainly draws the following conclusions: firstly,both from the evaluation results of comprehensive indexes and sub-dimension indexes of high-quality economic development in Yellow River Basin,the indexes of high-quality economic development in Yellow River Basin are fluctuating and increasing;secondly,increasing the ratio of direct tax to indirect tax will significantly promote the high-quality economic development in Yellow River Basin;thirdly,increasing the macro tax burden will significantly inhibit Fourthly,to examine the effect of major taxes on the quality development of the Yellow River Basin economy,we find that the increase of VAT and personal income tax is beneficial to the quality development of the Yellow River Basin economy.Increasing the proportion of sales tax,consumption tax and corporate income tax will have a suppressive effect on the high-quality economic development of the Yellow River Basin,but corporate income tax does not pass the t-test and the suppressive effect is not significant.Therefore,the government should optimize the internal structure of taxation,improve the green taxation system,adhere to the principle of tax neutrality,and improve the efficiency of tax funds use in order to achieve the high-quality economic development of the Yellow River Basin.