A Study on the Optimization of Tax Structure from the Perspective of Economic Growth

Han Wu; Ke Gao; Ming Chen

doi:doi:10.11648/j.ijber.20170605.12

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A Study on the Optimization of Tax Structure from the Perspective of Economic Growth

Han Wu, Ke Gao, Ming Chen

Published in International Journal of Business and Economics Research (Volume 6, Issue 5)

Received: 12 September 2017 Accepted: Published: 14 September 2017

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Abstract

The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.

Published in	International Journal of Business and Economics Research (Volume 6, Issue 5)
DOI	10.11648/j.ijber.20170605.12
Page(s)	93-99
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Tax Structure, Economic Growth, Chinese Tax System

References

[1]	Jia Kang, Cheng Yu. The current tax system and the new issue of a new round of tax reform [J]. Financial Market Research, 2015, 01: 4-11.
[2]	Cremer H, Pestieau P, Jean-Charles Rochet. Direct Versus Indirect Taxation: The Design of the Tax Structure Revisited [J]. International Economic Review, 2001, 42(3): 781-799.
[3]	Branson J, Lovell C A K. A Growth Maximising Tax Structure for New Zealand [J]. International Tax & Public Finance, 2001, 8(2): 129-146.
[4]	Jens Arnold. Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, No. 643, 2008.
[5]	Edame G E, Okoi W W. The Impact of Taxation on Investment and Economic Development in Nigeria [J]. British Journal of Surgery, 2014, 65(9): 597-600.
[6]	Venkataraman S, Urmi A. The impact of taxation on economic growth in India: A disaggregated approach using the ARDL bounds test to co-integration [J]. 2017(1): 19-21.
[7]	Xia Jie-chang and Wang Xin-li. The Negative Effects of Macro Tax Burden and Tax Structure on Economic Growth [J]. Tax Research, 2003, (4): 13-17.
[8]	Chang shi-wang, Han ren-yue. The optimization of tax system structure from the perspective of economic growth [J]. Tax Research. 2015 (1): 54-57.
[9]	Ma Hai-tao, Duan Q. Reconstruction of Tax System in the Background of Financial Reform in "Supply Side" [J]. Journal of Suzhou University (Philosophy and Social Sciences), 2016, (3): 100-109.
[10]	Li Hua, Fan Liming. Research on the Direction and Path of Optimizing China 's Tax Structure [M]. China Financial and Economic Publishing House. 2015(7): 3-5.

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APA Style

Han Wu, Ke Gao, Ming Chen. (2017). A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. International Journal of Business and Economics Research, 6(5), 93-99. https://doi.org/10.11648/j.ijber.20170605.12

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ACS Style

Han Wu; Ke Gao; Ming Chen. A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. Int. J. Bus. Econ. Res. 2017, 6(5), 93-99. doi: 10.11648/j.ijber.20170605.12

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AMA Style

Han Wu, Ke Gao, Ming Chen. A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. Int J Bus Econ Res. 2017;6(5):93-99. doi: 10.11648/j.ijber.20170605.12

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@article{10.11648/j.ijber.20170605.12,
  author = {Han Wu and Ke Gao and Ming Chen},
  title = {A Study on the Optimization of Tax Structure from the Perspective of Economic Growth},
  journal = {International Journal of Business and Economics Research},
  volume = {6},
  number = {5},
  pages = {93-99},
  doi = {10.11648/j.ijber.20170605.12},
  url = {https://doi.org/10.11648/j.ijber.20170605.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20170605.12},
  abstract = {The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.},
 year = {2017}
}

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TY  - JOUR
T1  - A Study on the Optimization of Tax Structure from the Perspective of Economic Growth
AU  - Han Wu
AU  - Ke Gao
AU  - Ming Chen
Y1  - 2017/09/14
PY  - 2017
N1  - https://doi.org/10.11648/j.ijber.20170605.12
DO  - 10.11648/j.ijber.20170605.12
T2  - International Journal of Business and Economics Research
JF  - International Journal of Business and Economics Research
JO  - International Journal of Business and Economics Research
SP  - 93
EP  - 99
PB  - Science Publishing Group
SN  - 2328-756X
UR  - https://doi.org/10.11648/j.ijber.20170605.12
AB  - The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.
VL  - 6
IS  - 5
ER  -

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Author Information

Han Wu

The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China
Ke Gao

The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China
Ming Chen

Center for China Fiscal Development, Central University of Finance and Economics, Beijing, China

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APA Style

Han Wu, Ke Gao, Ming Chen. (2017). A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. International Journal of Business and Economics Research, 6(5), 93-99. https://doi.org/10.11648/j.ijber.20170605.12

Copy | Download

ACS Style

Han Wu; Ke Gao; Ming Chen. A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. Int. J. Bus. Econ. Res. 2017, 6(5), 93-99. doi: 10.11648/j.ijber.20170605.12

Copy | Download

AMA Style

Han Wu, Ke Gao, Ming Chen. A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. Int J Bus Econ Res. 2017;6(5):93-99. doi: 10.11648/j.ijber.20170605.12

Copy | Download

@article{10.11648/j.ijber.20170605.12,
  author = {Han Wu and Ke Gao and Ming Chen},
  title = {A Study on the Optimization of Tax Structure from the Perspective of Economic Growth},
  journal = {International Journal of Business and Economics Research},
  volume = {6},
  number = {5},
  pages = {93-99},
  doi = {10.11648/j.ijber.20170605.12},
  url = {https://doi.org/10.11648/j.ijber.20170605.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20170605.12},
  abstract = {The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - A Study on the Optimization of Tax Structure from the Perspective of Economic Growth
AU  - Han Wu
AU  - Ke Gao
AU  - Ming Chen
Y1  - 2017/09/14
PY  - 2017
N1  - https://doi.org/10.11648/j.ijber.20170605.12
DO  - 10.11648/j.ijber.20170605.12
T2  - International Journal of Business and Economics Research
JF  - International Journal of Business and Economics Research
JO  - International Journal of Business and Economics Research
SP  - 93
EP  - 99
PB  - Science Publishing Group
SN  - 2328-756X
UR  - https://doi.org/10.11648/j.ijber.20170605.12
AB  - The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.
VL  - 6
IS  - 5
ER  -

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