Study On The Effect On Economic Growth Of China’s Macro-tax Burden

Tax burden, which is the measure of taxes born by taxpayers, reflects the tax distributionin terms of social products of a certain period between the government and taxpayers. Thedegree of tax burden should be studied in macro and micro level. In respect of macro method,we should study tax as a whole to measure its proportion in the national economy, which iscalled macro tax burden.To make economic sustainable growth is the ultimate objective of macroeconomicpolicy of every modern government. There are two factors affecting the growth of economic:the market mechanism force and the macroeconomic policy force of government。In the mosttheories of western economics scholars, there is no doubt about the positive and negativeeffects of market mechanism in promoting economy. However, regarding to evaluating theefficiency of governmental macroeconomic policies and identifying the relation between themarket mechanism and governmental policy, there are still disputes. The paper startsstudying from the relationship between the macro tax burden and the economic growth andgenerally can be divided into five parts:The first part is introductory remarks, which include introduction of studyingcircumstances and content, literature review and key notions; The second part is the theorysupport to the paper, which scientifically introduces the related theories about macro taxburden; The third part is about the present situation in our country,which including theperformance of the macro tax burden exceeding the speed of economic growth, the formationcauses and the influence; The forth part is the worldwide comparison of macro tax burden;The fifth is about the determination of reasonable macro tax burden level in our country andpolicy suggestions.