Tai'an City, The Macro Tax Burden And Economic Growth Empirical Analysis

Economy is the root of revenue. The increase of revenue can't depart from the rise of economy and revenue reacts on economy. This is the law between economy and revenue. Taxation burden is always attentive focus as the kernel of taxation policy. Macro-taxation burden is an important practical issue related to the development of nation economy.This paper includes four parts. In the first part, the paper discusses influencing factors of macro-taxation burden. Then, the author analyzes the guideline of macro-taxation burden. In our country, we use large, middle and small caliber because government revenue is nonstandard. Finally, the author discusses academic criterion of rational level of macro-taxation burden.In the second part, the paper makes international comparison on the levels of macro-taxation burden. Then, the author discusses the ones of our country. Finally, several revelations are brought forward.In the third part, the paper analyzes the actuality and structure and characters macro-taxation burden of Taian. Firstly, the author introduces the characters of Taian's economy. Secondly, the paper puts up demonstration analysis about macro-taxation burden from 1994 to 2004 in Taian. The characters of macro-taxation burden of Taian are as followings: first, breadthwise comparing, the integer macro-taxation burden is low; second, lengthways comparing, macro-taxation burden is comparatively steady and the range of up-down fluctuation is small; third, the integer macro-taxation burden is low but the one of trade and enterprise is high; Finally, the differences of macro-taxation burden in every county are evidentIn the fourth part, In addition, the paper analyzes the problems of macro-taxation burden in Taian. Then, the author analyzes the reasons that taxation revenue and macro-taxation burden of Taian were always low in recent years.Finally, the paper forecasts revenue in 2006 and revenue trend in the period of "Eleventh-Five" plan. Additionally, the paper tables some proposals in order to promote the economy and revenue of Taian as well as the level of macro-taxation burden.