Research on Reasonable Criteria of China Macro Tax Burden

摘要

The macro tax burden is the core content of the nation fiscal policy, and it is also closely related to the nation's economic growth and social stability. There are a number of factors should be considered when studying the reasonable tax level, we mainly focus on the two factors: economic growth and the public service. The empirical result shows that the relationship between our macro tax burden with economic growth is against with Keynesian theory for they are positively related with the improvement of the macro tax burden, our economy is growing rapidly that testifies Our macro tax burden level is not high. But our current fiscal revenue used for education, health care and for social security aspects is lack, the taxpayers pay taxes but not enjoy corresponding public products and services, and this is the basic reasons why the public feel the tax burden so heavy.