Abstract
This paper attempts to investigate the tax growth pattern in China by establishing the supply and demand tax growth model. It is different from the traditional model since it considered not only the supply side but also considered the demand side by introducing financial demand on the basis of traditional model. The supply capability of tax growth determined by economic growth. The demand capability of tax growth determined by government financial behavior and fiscal policy. Economic growth pattern, coverage of tax system, progressive degree of tax system and tax administration capability are the impacting factors from supply side. Type of fiscal policy, tax revenue task, financial transfer payment system are the impacting factors from demand side.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsReferences
Yangjin Ou (2012) Research on local finance and tax issues. Macroecon Manag 3(5):50–53
Qian Sheng (2008) Economic analysis on tax burden. Publishing House of Chinese Remin University, Beijing
Lianqing Yu (2009) Research on structural adjustment of tax burden in China. Tax Econ 3(7):78–91
Wen Yuan (2004) Trend analysis and policy choice of macro tax burden in China. Tax Econ 9(12):107–113
Hai Hu (2011) Thoughts on adjustment of macro tax burden in China. J Hunan Financ Econ Coll 1(5):81–96
Acknowledgements
This research paper is under the Henan Provincial Government Project: Study on the impact and countermeasures of “Business Tax to Value Added Tax” on Fiscal Revenue Structure in Henan Province. Number of the project: 2014318.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2015 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Li, Y. (2015). An Empirical Analysis on Tax Growth Pattern Since Economic Reform in China. In: Li, M., Zhang, Q., Zhang, R., Shi, X. (eds) Proceedings of 2014 1st International Conference on Industrial Economics and Industrial Security. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-44085-8_35
Download citation
DOI: https://doi.org/10.1007/978-3-662-44085-8_35
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-662-44084-1
Online ISBN: 978-3-662-44085-8
eBook Packages: Business and EconomicsEconomics and Finance (R0)