Study Of The Effect Of Tax Structure On Residents’ Income Distribution In Our Country

Tax structure is the overall layout of a country’s tax system,which can be classified three levels, including tax system structure(direct tax and indirect tax department), tax class structure(goods and services taxes, income taxes, property taxes, resources and environment taxes, etc.) and the tax structure(value added tax, enterprise income tax, individual income tax, etc.). In general, when the share of direct tax is higher than the indirect tax, the overall tax system will produce positive regulatory effects on residents’ income distribution,and vice versa.Since the reform and opening,with the rapid development of economy,the gini coefficient has been rising and the inequality of property has been widening.The tax structure has been presenting the characteristics of higher proportion of indirect taxes.So it has not played a role on the regulation of economy and distribution of social wealth.In this paper,methods of literature research, empirical analysis and comparative analysis can be found. According to the analysis of the income distribution effects of tax structure on residents in our country,finding out the existing problems of the tax system and putting forward the corresponding policy suggestions,in order to fill the existing research in theory, provide theoretical and practical reference for the improvement of the tax structure and the reform of tax system later.In theory, this paper studies the residents’ income distribution mechanism and the influence factors of tax structure.In practice,on the basis of predecessors’ research results, by establishing the measurement model with data from 1994 to 2012, this paper draws the conclusion that the share of resources and environment taxes, property taxes,other taxes, income taxes and goods and services taxes increase will widen the income gap between capital and labor factors. The property taxes and income taxes should implement the functions of regulating social justice, but now in our country’s tax system, property taxes and income taxes play the role of the contrary, meanwhile goods and services taxes increase residents’ income distribution inequality and reflect regressive nature. In addition, this paper also examines the tax structure transformation process, present situation and the effect of residents’ income distribution in Japan, France and America.Meanwhile, obtaining relevant suggestions.Based on the previous research,indicating the basic direction of optimizing tax structure in our country.namely, to establish direct tax such as income taxes as the main body of the tax system structure or at least both income taxes and the goods and services taxes as double main bodies of the tax system structure.In guarantee steady growth of goods and services taxes and resources and environment taxes’ revenue,should now increase the share of income taxes and property taxes, at the same time reduce the share of goods and services taxes and resources and environment taxes.Finally,putting forward the corresponding policy suggestions,in an effort to optimize the tax structure gradually in the process of pushing forward the reform of tax system.