Tax Burden,Regional Economic Growth And Industrial Structure Adjustment

The level of tax burden has always been the focus of attention in the financial and tax fields.Too high tax burden will hinder economic development and arouse people’s resentment,while too low tax burden will not provide corresponding public services.The level of tax burden is closely related to the total economic volume and economic structure.The growth of the total economic volume will bring about the growth of tax revenue,and the increase of the tax burden will restrain the economic growth.At the same time,the growth of the total economic volume is accompanied by a huge transformation of the economic structure,that is,the upgrading of the economic structure,which is reflected in the proportion of the three major industrial structures,that is,the trade-offs of the three major industrial structures.When the total economic volume reaches a certain level,the adjustment of industrial structure becomes a powerful way to promote economic growth and increase taxation.And taxation is a powerful tool for the government to regulate the economy.Through the use of taxation policies,the government can guide the development of the industrial structure in an ideal direction,thereby realizing the effective allocation of resources and ultimately changing the industrial structure.This shows that there is a close relationship between taxation and industrial structure.At the same time as the tax burden and industrial adjustment and development,it will bring about rapid economic development and therefore affect economic development.So,the relationship between the three variables tax burden,economic growth and industrial structure is very important.This article takes the relationship between tax burden,economic growth and industrial structure as the research object,and comprehensively examines the interaction between the tax burden,economic growth and industrial structure.It not only analyzes the mutual influence of the three variables in the country,but also the area is also divided into eastern,central,western,and northern and southern areas,and the short-term and long-term effects between these three variables are studied.This article starts from the basic structure of the paper,introduces the background of the topic of tax burden at home and abroad,and the relevant literature between the two,and explains the research significance of this paper according to the background of the topic.select.Theoretically speaking,it has theoretical significance for the expansion of the above research content and has practical significance for analyzing the impact of regional economic growth and industrial structure adjustment on tax burden under the background of tax reduction and burden reduction and enriches empirical research.In this problem area.Then it analyzes the current situation of China’s tax burden,regional economic growth and industrial structure.It not only analyzes the country,but also divides the region into eastern,central,western,northern and southern regions,and judges the relationship between tax burden,regional economic growth and industrial structure from the current situation analysis.Thirdly,through the establishment of econometric models,the data of 30 provinces(autonomous regions and municipalities)from 1994 to 2018 was collected and collated,and the panel data was used to establish a national and regional autoregressive model,which is conducive to impulse response analysis and variance Decompose and analyze the short-term and long-term effects between the three variables in the area.Empirical research shows that,based on the national perspective,industrial restructuring will promote economic growth.In the short term,there is a positive stimulus between the tax burden and the economic growth rate.In the long run,the impact of economic development on the tax burden and tax revenue is weak,and this burden will hinder economic growth.There is only a one-way significant relationship between the tax burden and the industrial structure.And according to regional studies,there are significant regional differences in the relationship between tax burden,regional economic growth,and industrial restructuring.The eastern region has the strongest positive influence on economic growth,while the central region has the most obvious positive response to tax burden,while the western region has the most obvious positive response to negative taxation.Similarly,for the northern and southern regions,the increase in economic growth rate will lead to the development of the industrial structure in the northern region.This conclusion is contrary to the conclusion that economic growth in the southern region will inhibit industrial development.In the conclusion part,the results of national and regional measurement models are summarized and compared,and corresponding policy recommendations are put forward.