Research On Measuring The Scale Of Tax Loss And Measures In J Province Under The Perspective Of Equity

Since the reform and opening up,my country’s economy has achieved rapid growth of more than 40 years,and has achieved worldwide attention.However,while the continuous development of social productivity has brought about the improvement of my country’s economic level,the income gap between different groups has also expanded.According to the "China Statistical Yearbook 2021",the Gini coefficient in my country has fallen from 0.491 in 2008,and has stabilized between 0.46-0.47 in recent years;the average income ratio of high and low income from 2013 to 2020 is still at a high level.Taxation,as a tool for regulating the national economic operation and the distribution of national wealth,whether it will not only be related to the state’s income of the year,but also has an irreplaceable role in reducing the income gap between residents and regulating fair allocation.Fair and reasonable tax system has a tax system.It is conducive to national economic development,people’s livelihood improvement,and social stability.Although different countries attach great importance to their national tax issues,the complexity and scale of tax losses means that the problem cannot be solved in principle,i.e.taxes coexist with the existence of the state and tax losses coexist with the existence of taxes.Therefore,how to reduce the occurrence of tax loss as much as possible from the perspective of fairness has become the concern of many countries and scholars.The whole thesis is divided into six main parts.The first part is the introduction of the thesis,which mainly describes the research background and practical significance of the thesis,and clarifies the overall research idea and general research direction of the thesis by combing through a large amount of research literature in this research area at home and abroad.The second part is the concepts and theories related to tax fairness and tax loss.Based on the theory of tax compliance theory,information asymmetry,and tax burden on taxation,focus on analyzing the reasons for the problem of hidden economic tax loss in J Province.The third part is to conduct empirical research on the tax loss of J Province.It uses the municipal panel data of 11 prefectures in J Province in 2010-2020,and adopts the MIMIC model and hidden economic measurement method to conduct the scale of tax loss in various regions of J Province.I have calculated.Judging from the results of the calculation,between 2010 and2020,the tax loss index of the province of J Province was small,which was basically maintained at 5.61,and its tax loss in the past two years showed a downward trend.The fourth part further analyzed the impact effect of the tax loss of J Province based on a fair perspective.It was found that whether it was in J Province’s fiscal revenue and the income gap and resource allocation of urban and rural residents,it produced a more serious negative effect.The fifth part is a policy recommendation based on a fair perspective to propose a practical and feasible tax loss.It can start from the following aspects: implementing tax preferential policies,strict tax collection management,improving tax compliance,and strengthening tax law enforcement punishment and incentives.