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Tax Expenditure Analysis Of The Impact Of Economic Growth

Posted on:2003-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y LiuFull Text:PDF
GTID:2206360092986944Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Tax Expenditure is a kind of popular policy instrument for nations to implement the aim in terms of economic growth. By means of Tax Expenditure, governments arrange the flow of capital, stimulate the activity of the laborers, encourage the development on science and technology and protect environment. Thus, governments can fulfill the macro-economic control in order to obtain a stable, high-speed and continued economic growth. The practice in western countries illustrates that Tax Expenditure do contribute a lot for the economic growth as well. With the establishment of a socialism market economics system in China after the adoption of an open policy and reform, Tax Expenditure systems were also set up and developed gigantically. Especially during the initiating of the open policy and reform, Tax Expenditure arrangements play an important role with respect to the attraction of foreign funds and introduction of advanced science and technology from foreign countries.Along with economic growth in high-speed and the membership of the World Trade Organization (WTO), Chinese Tax Expenditure systems will be enriched with more contents. Based on such a background, this thesis describes and discusses the effect of Tax Expenditure to the economic growth in detail, following puts forward some suggestions on Chinese reformation of Tax Expenditure.This thesis involves three parts:Part â… , a quotation of theory. As a part of theory, it introduces the produce and development of Tax Expenditure, the course of economics growth, and then analyses the relation between Tax Expenditure and economics growth in theory.Part â…¡, an analyses on the relation between Tax Expenditure and economics growth. As the principal part, it expatiates the Tax Expenditure's influence on economics growth.Part â…¢, option on policy. As the conclusion, it serves Chinese reformation on marketing economy system as background, uses the conclusion of preamble, put forwards some policy suggests on Chinese reformation of Tax Expenditure.
Keywords/Search Tags:Tax Expenditure, Economics growth, Factor, Analyses
PDF Full Text Request
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