Research on China's Tax Burden Problem

Author: Sun Yudong
Publisher:
Publish Date: 2006-05-01
Features: Building on the research of predecessors, this book employs a combination of theoretical and empirical analysis to conduct a systematic study on issues related to China's tax burden. It proposes tax burden principles suitable for China in the recent period, calculates the optimal tax burden level under the country's current economic development, and conducts specific empirical research on the factors contributing to the abnormal growth of China's tax revenue. Additionally, it uses the latest data to calculate regional disparities in China's tax burden and summarizes the current regional structure of the tax burden. Through the study of the correlation between tax growth and fiscal expenditure, it suggests that fiscal expenditure should be reduced to utilize tax increments to implement structural tax reduction policies, emphasizing the importance of a shift in mindset in formulating tax burden policies.