Study On The Effect Of Tax Structure On High Quality Development

Since the reform and opening up in 1978,China’s economic construction has developed rapidly over the past 40 years,and a series of major regional strategies of global significance have been formulated and implemented,resulting in a historic leap in economic strength and a significant improvement in people’s living standards,but this series of remarkable achievements has come at the cost of a sloppy economic development approach,with problems such as low quality economic development and environmental pollution gradually emerging.The report of the 19 th Party Congress for the first time put forward "high-quality development",indicating that China’s economy has shifted from the high-speed growth stage to the high-quality development stage.The report of the 20 th Party Congress further pointed out that high-quality development is the primary task of building a modern socialist country.Therefore,according to the actual development situation of China,this paper further explores the impact of tax structure on China’s high-quality development from the perspective of five development concepts,which is of great significance to the future high-quality development.Based on the theoretical foundation and the role of mechanism,this paper analyzes the current situation and puts forward hypotheses for empirical testing.This paper selects the provincial panel data of 30 provinces in China from 2011-2021,and then constructs the index system of high-quality development based on the existing research results.Based on the five development concepts,twelve sub-indicators as well as eighteen specific indicators are selected from the five dimensions of innovation,coordination,openness,greenness and sharing,and the sub-indicator index and comprehensive index are derived using the entropy value method and the principal component analysis method,respectively,and the tax system structure The direct tax and indirect tax ratio is adopted to measure,and a double fixed-effect model is constructed for subsequent empirical analysis and further analysis.From the results of the empirical analysis,the tax system structure has a significant role in promoting high-quality development,and the higher the ratio of direct taxes and the lower the ratio of indirect taxes,the more beneficial it is to promote high-quality development.On this basis,the proportion of direct tax and the proportion of indirect tax are added to further analyze the effect of tax system structure on innovation,coordination,openness,green and shared development,and the regression results show that there is a differential effect of tax system structure on high-quality development,and the tax system structure has a significant promoting effect on innovation,openness and shared development,among which direct tax has a significant promoting effect on coordination,openness,green and shared development,and indirect tax has a significant promoting effect on innovation,openness and shared development have a significant inhibiting effect.Based on the results,combined with the previous analysis,the following suggestions are made in five aspects of innovation,coordination,openness,green and shared development respectively: refine the tax system reform and optimize the reform path;improve the structure of direct tax to maximize its effectiveness;and accelerate the reform of indirect tax to improve the quality of development.It provides feasible references for the future high-quality economic development and tax structure optimization.