Analysis of the Factors Affecting Tax in China

Yu Liu

《Frontiers in Economics and Management》 2卷11期 (2021/11) Pp. 421-429

https://doi.org/10.6981/FEM.202111_2(11).0056

摘要

Economy decides taxation, which in turn acts on economy. Tax revenue is the main source of China's fiscal revenue, is the foundation of a country's development, it provides a solid foundation for China' s active fiscal policy. Therefore, the influencing factors of tax revenue is an important topic in the field of economic research. In this paper, considering the impact of the tax system reform on China' s tax revenue in 1995 and the impact of price changes on tax revenue, the introduction of virtual variables and the adjustment of the price index of the data are analyzed. In the case of a given confidence level of 0.05, this paper mainly analyzes the influencing factors of historical data on tax from 1980 to 2020 by Eviews software, and obtains the corresponding conclusions.

關鍵字

Tax Revenue ； Eviews ； Economy ； Tax Reform

參考文獻

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