The Research On The Relationship Between Macro Tax Burden And Economic Growth

Revenue roots in economy and also counteracts economy . The proportion that takes GDP normally with the income of tax revenue reflects macroscopic tax burden, it has shown a certain period the concentration level of government financial resources, it is the core of the policy of tax revenue. It is important for a country economy to accurately limit certain period macro tax burden development and make it maintain a reasonable level.Since 1997, the demand deficiency has appeared in our country, the economic acceleration rate glides. In order to turn back this kind of phenomenon, government has implemented positive financial policy. It should include the general measure of tax reduction to stimulate economy on worldtheoretically, but actually, our country does not reduce tax in the aspect of tax revenue and still appears increase receipt exceed ten billions Yuan every year, the marginal tax rate is up to 20%—40%, the elasticity of the tax revenue reaches more than 2, the phenomenon that the tax revenue increases is much higher than the economic growth, because of many factors such as geographic conditions, regional advantages, national macro-regulation policies,tax system, etc, regional economy and tax burden became lopsided obviously .Whether the present macro tax burden level of our country is suitable, will reduce tax burden or still have the space that increases tax burden, how to treat the change of the macro tax burden level of our country, where the reason of its change is, the macro tax burden level of our country should limit in what relatively suitable level? These are the problems that need to explore in tax reform in our country. The research of this paper is through setting up the mathematics model between change of macro tax burden variable and related change of economic variable of our country, analyze from the total amount and structure of macro tax burden, and compare horizontally with other countries, making the reply to above-mentioned problems in certain layer surface and putting forward some advice for the change of the overall tax burden level and tax burden structure of our country.The first chapter of this paper introduces the theory of the tax burden and the economic growth, introduces the relationship between macro tax burden and economic growth from the concepts and theorys of them. The second chapter of this paper analysises the relationship between the macro tax burden and economic growth very specificly, and analysises the resaults of the ture which our revenue is higher than our economic growth from our tax structure and economic structure ,and analysises the relationship between the economic growth and consumption , between the economic growth and investment,and deduce the most suitable for the economic development of our country the size of two caliber tax burden coverage :most suitable for China's economic development in the small-bore tax burden is about 17%-21%. Large caliber tax burden is 27%-%31%. The three chapter of this paper, through the creation of math ematical models, analysis the relationship between the macro tax burden and economic growth throgh China's different regions across the country , deduce to the hibitory effect on our current tax burden on the central and western economic growth will be greater than that of the eastern part of the role. And analysis of the different parts of our internal differences in tax burden of change and economic disparities changes to the same conclusion. The four chapter of this paper contrasts specificly the tax burden of the different types of national tax burden, and in the fifth chapter,the Proposal about the reforom of our taxation stracture has been given,with the analysis above.