Research On Comprehensive Evaluation Of Rationality Of Tax Burden In China

Tax burden is the core issue for a country to formulate tax policies and systems.It affects the amount of fiscal revenue raised and the ability of macro-control from the macro level.It also affects the burden level of residents and enterprises from the micro level,and has an impact on economic development.Both taxpayers and leviers need to understand the conception of tax burden.For both,taxation is the two sides of a coin.For taxpayer’s income,of course,is the more the better,the less the loss of interest for leviers,the better.Because of different standpoints,the criteria for judging the rationality of tax burden are different.This paper considers the rationality of tax burden under different criteria as a whole,and establishes a three-level index evaluation system based on China’s national conditions,in order to obtain the comprehensive score of tax rationality of each province through the method of entropy and grey relational analysis.Then it would reflect the rationality of tax burden from different angles and specific indicators.The theoretical significance of this paper is to enrich the research methods of judging rationality of tax burden and to expand the research field of tax burden.The practical significance of this paper is to help all regions of our country understand the level of tax burden,and to formulate tax policies.According to local conditions,this paper is help to rationalize the level of tax burden,as well as to narrow the differences in the level of rationality of tax burden among regions,and to promote the rationality of the level of tax burden in the whole country.Therefore,this paper includes the following aspects:Firstly,the existing research results of scholars who are at home and abroad are divided into three categories:evaluation system of tax burden,evaluation criteria of rationality of tax burden and regional tax burden differences.Finally form a literature review.Secondly,this paper introduces and evaluates the existing international evaluation system of indicators,including the meaning,publishing institutions,calculation methods and advantages of the tax pain index.The system contains Tax Misery Index,Paying Taxes,and Tax Attraction Index.These three index systems can establish measurement scales among different countries in the world for horizontal comparison,but at the same time,it points out that they have some drawbacks and need to be improved.The evaluation method improved to provide an important reference for the construction of the next evaluation system.Thirdly,it clarifies the relevant concepts of tax burden and introduces the theoretical basis of rationality of tax burden.On this basis,it puts forward the basic principles of index system construction and expounds the criteria for judging the rationality of tax burden.Then,according to the principles of evaluation system construction,it selects the specific factors affecting the rationality of tax burden and establishes the overall layer(1),target layer(3)and index layer(13).A comprehensive evaluation system of the rationality of the three-level tax burden is established,and the influencing factors were explained.Then,according to the framework of evaluation system of tax rationality constructed in this paper,using the method of entropy and grey relational analysis,the tax rationality level of 31 provinces in China from 2011 to 2017 is empirically studied,and the score of tax rationality obtained.The higher the score,the more reasonable the tax burden level is.On this basis,based on the empirical results,the conclusion analysis shows that:the gap of tax rationality level between provinces in China is widening gradually,and the areas with high scores of rationality are gradually gathering in the eastern several provinces.In the future,this trend will continue.The scores of tax rationality in the eastern and northeastern areas are affected mainly by economic and financial income levels.While in the central and Western regions,it relies too much on the pull of the social level,and the growth power provided by the other two aspects is insufficient.Finally,according to the empirical research conclusion,the paper puts forward policy suggestions to narrow the difference of tax burden rationality among regions and improve the level of tax burden rationality in China’s overall.Eastern and northeastern regions should promote the coordination of people’s livelihood expenditure and tax revenue,improve the environmental protection tax system,and guide the healthy development of private investment.Northeast should pay attention to narrowing the differences within the region;the central and western regions should also improve the scores of economic development standards,fiscal revenue standards and social evaluation standards,and narrow the differences of the rationality of tax burden with other regions.