Evaluation Of The Effect Of Tax Regulation Of Income Distribution And Policy Suggestions

By30years of reform and opening to the outside world, with China’s economic development achievements, the national comprehensive national strength has been enhanced, with the rapid development of economy, A city B area people’s income and living standards improved. At the same time, the income gap widening gap, the specific form and reason reflects the complexity. At present, B District of A City’s gap of income has become the major problems affecting the social harmony, cause the social overall inefficiency, caused widespread concern from the government and from all walks of life. According to foreign experience, taxation as an economic means, in the distribution of income can play a regulatory role, but, because of the tax policy design factors and the external environment and conditions, the actual effect is not ideal, reverse adjust even the phenomenon exists in some fields. Therefore, in the current tax system reform, perfecting current tax system, optimize the external environment factor, promotes the tax revenue adjustment function, become very urgent and necessary.This thesis consists of four parts. The first part is the introduction, summarizes the domestic and foreign research situation of taxation regulation of income distribution, introduces the research background and significance, the research ideas and research methods. Second part is the analysis of the effect of tax regulation theory, distribution theory and its mechanism, link, how to introduce tax play a regulatory role in the distribution of income in the. The third part take B District of A city as the research object, the tax on the income distribution and tax regulation effect evaluation, and analyses the control effect. The fourth part puts forward relevant policy suggestions according to the problems found.The innovation of this paper is mainly reflected in two aspects:1innovation of research ideas and research methods. Using empirical research method and the combination of theoretical analysis of the first hand materials, comprehensive public management, public economics, political science, administrative science analysis method, a breakthrough in the study of normative currently popular. Innovation in research perspective and research scope2. Based on the current process of urbanization, big city population, status of various social contradictions highlighted, to address the disparity problem, we must vigorously develop small and medium-sized city, small city to promote employment and consumption, raise the income level of small and medium-sized city, promote the prosperity, development and stability of the small and medium-sized City, this paper select the representative medium-sized B district of city A as the research object, to study the regulation of tax policy perspective, exposed the current problems in the tax regulation in this district, and put forward suggestions on policy, has a certain practical significance.