You can refer to "Quantitative Analysis of the Relationship between Taxation and Economic Growth", which is a physical book of Zhang Lunjun's work published by China Economic Press.

This book is an economic theory research monograph on taxation and economic growth. It covers the introduction, the basic relationship between taxation and GDP and other major economic indicators, and the empirical evidence on the relationship between macro tax burden and economic growth. Research, structural analysis of the relationship between taxation and economic growth, analysis of the impact of taxation policies on economic growth, etc., suitable for reference study by economic theory researchers. The relationship between taxation and economic growth is an important topic in economics research. The economy determines taxes, and taxes react on the economy. On the one hand, the scale, speed, quality and structure of economic growth determine the total tax amount, growth rate and tax structure. On the other hand, taxation, as an important means of regulation, affects economic growth in many aspects such as investment, consumption, distribution, and structural adjustment through tax rates, tax burdens, and tax preferences. It can be said that the more developed the market economy is, the closer the relationship between taxation and economic growth will be. For a long time in the past, my country's tax system had a strong flavor of planned economy. The tax policy orientation took revenue as the primary purpose. The effect of adjusting social and economic relations was not obvious. The contradiction between taxation and economic growth was relatively prominent. To this end, the central government proposes to improve the macro-control system, promote the reform of the tax system, and give full play to the important role of taxation in promoting economic growth. In recent years, tax authorities at all levels in our country have focused on strengthening tax analysis, starting from improving the analysis methods of regular tax revenue, constantly broadening tax analysis ideas, and realizing simple comparative analysis of tax progress, increases and decreases, etc., to macro tax burden, Changes in the analysis of tax collection and management quality situations such as growth elasticity. In particular, quantitative methods such as comparative analysis of taxation and economic indicators, time series, and regression models are used to determine whether taxation and economic growth are coordinated, and significant results have been achieved. At the same time, scholars in the industry have also paid enthusiastic attention to tax analysis, and some works highlighting quantitative characteristics have been published. The theoretical research and practical application of tax quantity analysis have shown gratifying scenes. But overall, due to its late start, domestic quantitative research on the relationship between taxation and economic growth is still in its infancy. The relationship between taxation and economic growth is affected by many random factors and is characterized by uncertainty and information asymmetry; quantitative concepts such as tax rate, tax burden, and tax revenue are clear and closely related to relevant economic variables. It is suitable to use mathematical methods such as econometric models to conduct research. Research. The author of this book has been engaged in teaching and scientific research on tax quantity analysis for a long time, and has published more than 50 related papers in national core journals; he has presided over the National Social Science Fund Project, the Ministry of Education and other provincial and ministerial level or above projects; some research results have been recommended It is used as a reference for decision-making by the National People's Congress and relevant government departments, and has been evaluated and cited by nearly a hundred experts and scholars. Based on years of research, this book conducts a relatively systematic analysis of the relationship between taxation and economic growth based on tax economic data. The book is divided into six chapters. The first chapter is an introduction. From the perspective of basic economic theory, it briefly introduces the basic relationship between taxation and economic growth, the role of taxation in macro-control, the basic concepts of taxation analysis, and the basic methods of taxation quantity analysis. wait. Chapter 2 is about the analysis of the impact of taxation and major economic indicators, focusing on the interaction between taxation and total GDP, taxation and investment, consumption, import and export, and prices. It aims to study the intrinsic relationship between taxation and economic growth through the main factors of economic growth. Chapter 3 is an empirical analysis of the relationship between my country's macro tax burden and economic growth. It discusses in detail the changing characteristics of my country's macro tax burden since the reform and opening up, as well as industrial tax burden, regional tax burden, etc., and analyzes different types of national tax burden. Negative reference comparisons are made to evaluate the level of my country's macro tax burden; an optimal interval estimate of my country's macro tax burden is proposed. Chapter 4 discusses the intrinsic relationship between taxation and economic growth from the perspective of structural relationships, including the mutual influence between taxation and industrial structure, taxation and regional structure, taxation and ownership structure, etc. Chapter 5 focuses on the impact of tax policies on economic growth, including the relationship between taxation and government, the promotion of circular economy, and the support of taxation in building a harmonious society; the adjustment of preferential tax policies; tax multipliers and my country's tax multiplier effects, etc. Chapter 6 discusses the prediction and estimation of major taxes such as value-added tax from a quantitative perspective, and introduces multiple methods such as cluster analysis, principal component analysis, factor analysis, canonical correlation analysis, and the application of game theory principles in tax quantity analysis. applications, etc., and give application examples of various methods. Paying attention to quantitative analysis is the writing feature pursued by this book. For example: 1. When analyzing the relationship between taxation and GDP and other indicators, this book not only uses common regression models, etc., but also quotes ridge regression analysis to solve the problem of GDP, residents Multiple *** linearity problems between consumption and other indicators. And by using software to screen the ridge regression coefficients, the sign problem of the independent variable coefficients in the tax model being inconsistent with the actual meaning was solved. 2. When discussing the impact of taxes on residents’ consumption, this book uses canonical correlation analysis to select a set of tax economic variables and a set of resident consumption variables, the so-called two typical variables, and then through the study of typical variables, reveal The relationship between the two sets of variables. Undoubtedly, this has obvious advantages over only considering the relationship between a single variable, the amount of information is condensed, and the conclusions are relatively comprehensive. 3. In the structural relationship analysis, the author constructed the "coordination coefficient" index to reflect the degree of coordination between industrial tax contribution and economic contribution.

Definition: Industrial tax coordination coefficient. Industrial tax proportion/industrial GDP proportion. When the coordination coefficient is significantly greater than 1 or less than l, it means that tax contribution and economic contribution are not coordinated, otherwise they are basically coordinated. Similarly, there are regional tax coordination coefficients, etc., which provide a reference for objectively evaluating whether the relationship between industry, regional taxation and economic growth is coordinated. 4. Application of cluster analysis method. Cluster analysis of regional tax burdens resulted in some more developed areas and poorer areas being clustered together, thus reflecting the imbalance of regional tax burdens. In fact, for some multi-factor and multi-index classification problems, it is very convenient to apply the cluster analysis method. Cluster analysis can also test data classification determined by other methods, and can also be used in combination with other methods to achieve better analysis results. 5. Both principal component analysis and factor analysis can simplify the data structure, that is, turn multiple indicators into a few comprehensive indicators. However, the focus of principal component analysis is on the transformation from observed variables to principal components, expressing the principal components as linear combinations of the original observed variables. The focus of factor analysis lies in the transformation from common factors and special factors to observed variables, expressing the original observed variables as linear combinations of new factors. This book gives an example of a comprehensive evaluation of regional economic development. Using only 10 indicators, using two principal components can have 93.7% of the information content of the original 10 indicators. Through 'rotation' of factor analysis, the actual meaning of the loading structure can be further explained reasonably. Then the factor score can be calculated and the regional rankings can be calculated. 6. Regarding the application of game theory principles, this book gives two examples: First, tax audit Game analysis with tax evasion, the results: Whether it is a static model or a dynamic model, the key to curbing tax evasion is the intensity of punishment. The second is the game analysis of the tax sharing ratio between the central and local governments. This is actually the issue of the division of tax rights between the central and local governments. A quantitative interpretation. Judging from the results of the discussion, it seems that it is difficult to have a "game solution" that has the best of both worlds, which reflects a difficult problem in the fiscal and taxation system. Some of the methods mentioned above are not innovations in this book, but they are. It has certain practical significance in terms of the application of tax analysis, and it also gives us some inspiration. It shows that it is feasible to apply mathematical methods to tax analysis and promote the quantitative and scientific nature of tax analysis. Of course, due to the limited level of the author, there are errors and omissions. Inaccuracies are inevitable, and we look forward to readers’ criticisms and corrections.

Warm reminder: The above information is for reference only and does not represent any advice. If you have more questions, it is recommended to consult professionals in the relevant field.

Response time: 2020-12-28. For the latest business changes, please refer to the official website of Ping An Bank.

[I know about Ping An Bank] Want to know more? Come and take a look at "I Know Ping An Bank"~

/paim/iknow/index.html