An Empirical Study On The Impact Of Tax Burden On Economic Growth In Ethnic Areas

Uneven regional development is a common phenomenon in economic development,and Imbalance and inadequacy are prominent in minority regions.The 20 th Party Congress has put forward new requirements for constructing regional economic layout,proposing to support ethnic areas to realize the effective connection between consolidating and expanding the results of poverty eradication and rural revitalization,and continuously narrowing the regional gap.As a basic way for the government to implement macro-control,taxation has an irreplaceable role in economic growth through indirect means.In the study of taxation field,tax burden can specifically reflect the national taxation policy.Thus,tax burden can be a key indicator to study the relationship between taxation and economic growth,and is of great importance to measure the current economic development of minority regions.Based on the above,in order to achieve economic growth,this paper reads a large amount of domestic and foreign literature,while fixing the nature and quantity,while using empirical research methods,to analyze how the tax burden in ethnic areas of China affects economic growth,while placing the tax structure and economic growth under the same analytical framework.Firstly,an overview of the tax structure of ethnic regions and the current tax preferential policies implemented in ethnic regions is provided;secondly,use 2002 to 2021 data make charts and graphs to analyse the changes in indicators such as gross domestic product,tax revenue,the level of tax dudan,the level of industrial tax burden,and comparisons with the level of tax burden in other regions of China,and it is found that there is currently an incongruity between regional macro tax burden and economic development in ethnic regions,such as the incongruity between the regional macro tax burden and economic development,the deviation of tax revenues from the resource endowment structure.and Finally,the overall tax burden,the tax burden by tax category and the impact of the tax burden of major tax types on economic growth.Combining these three aspects,the following three conclusions were drawn:1.The current tax burden inhibits economic growth in ethnic areas.2.The impact of tax burden on economic growth is different for different tax categories.Among them,resource tax category and behavioral property tax category promote economic growth,while transfer tax and income tax are not conducive to economic growth.Through the above research findings,this paper proposes the following policy recommendations: optimising the tax structure;expanding the scope of resource tax objects;building a balanced value add tax distribution mechanism and improving value add tax preferential policies;adjusting tax policies to promote industrial structure upgrading;optimising tax policies to increase investment in fixed assets;formulating preferential fiscal and tax policies for talent incentives;and optimising the structure of fiscal expenditure and revenue,with a view to Solve the current problems in taxation in ethnic areas,improve taxation policies and optimize the taxation structure,so the gap between ethnic regions and other regions is reduced and economic development is pulled.