Analysis On The Evolution Characteristics And Influencing Factors Of Taxation And Economic Center Of Gravity

Since the reform and opening up,China’s economic and social development process has made great achievements,and the unique "China Development Model" has provided a development model for all countries in the world.However,in the process of rapid economic development,the problem of uncoordinated regional development in my country has become more and more prominent.In this context,based on the theory of the center of gravity,this paper starts from the aspects of policies,regional economic differences,industrial distribution,population mobility,etc.to study the differences in the impact of different factors on taxation and the economy,so as to better grasp the relationship between taxation and the economy,and promote The coordinated development of taxation and economy.On the basis of fully studying the existing literature,this paper selects a number of indicator data from 31 provinces,municipalities and autonomous regions in the country from 2000 to 2019,analyzes the relationship between taxation and economy from the perspective of gravity,and discusses the impact of different factors on the two.affect the difference.First,based on the center of gravity theory,confirm the latitude and longitude coordinates of the geographic center,and use tax and economic data as weights to draw a map of the movement trajectory of the center of tax and economic gravity from 2000 to 2019,and describe its characteristics and trends in detail.Economic differences,industrial distribution,population flow and other aspects are further analyzed,and then the coupling between the centers of gravity is measured through the spatial coupling situation analysis model.Then,from the perspective of the distribution of three industries and population flow,it describes and summarizes its current situation and the movement trajectory of the center of gravity.Combined with the gray correlation analysis,it discusses the impact of changes in the three industries and population centers on tax and economic center changes.Finally,by establishing a panel regression model,taking tax and economy as the explained variables,respectively,to study the mechanism and difference of influence of different influencing factors on the two.This paper finally draws the following conclusions: First,the changing trends of the centers of gravity of many elements have gradually converged in recent years.The center of gravity of a number of factors,including the center of taxation and the economic center,has shown a trend of continuously moving to the southwest in recent years,which shows that the current regional differences in my country mainly appear in the southwest direction.Second,the spatial coupling between taxation and the economic center of gravity has gradually become stronger over time.The spatial coupling trend of taxation and economic center of gravity showed a trend of first weak and then strong.The consistency of the change trend of the center of gravity gradually increased with time.The key node of the coupling trend was 2007;The impact of changes in the economic center of gravity varies.Compared with the economic center of gravity,the changes of the three industrial centers of gravity and the population center of gravity have a greater impact on the changes of the tax center of gravity.From different directions,the changes of the secondary and tertiary industry centers of gravity and the population center of gravity from the north to the south have a greater impact on the changes of the tax and economic center of gravity.The impact is higher than in the east-west direction,and the impact of the change in the center of gravity of the primary industry is the opposite.In addition,among the three industries,the changes in the center of gravity of the secondary and tertiary industries are the main influencing factors for changes in the center of taxation and the economy,while the center of gravity of the primary industry only has a certain influence in the east-west direction;fourth,the influence of different factors on taxation and the economy exists difference.The secondary,tertiary industry and population factors have a significant positive relationship with taxation and the economy,but the impact of each factor on the economy is higher than that of taxation.