Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Countermeasures of Promote Development of Local Tax Sources in Shenyang

Author WangHuan
Tutor LiBaoMin
School Liaoning University
Course Finance
Keywords GDP Tax revenue Economic growth Correlation
CLC F812.42
Type Master's thesis
Year 2012
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The local tax is the main source of local government revenue, an effectivemeans of government regulation of the economy running, its sustainable developmenthas become an important driving force of economic and social healthyand coordinated development. The link between local taxes and local GDP alsoreflects the economy is sustained and healthy development. Since the1994taxreform in China, the local tax of Shenyang gets into successive growth yearafter year, sustainable development of basic understanding of Shenyang taxsources, and sources of tax revenue is particularly important.This article uses a combination of qualitative and quantitative analysis, acombination of quantity, structure, regional to analyze Local tax sources, local revenue,GDP. There is a positive correlation between local tax revenue and GDP.First summarizes the relationship between the economy and the tax theory, thenanalyze the situation of Shenyang local tax sources of revenue and tax levels from therelevance of Shenyang local tax revenue and economic developmenton the situation of Shenyang local tax sources of revenue and tax levels, andempirically analyze the relationship between local tax revenue and economicdevelopment. From Shenyang local tax total revenue source, the tax structure,model analysis to identify the law of local tax revenue and the development of local GDP.This article,based on summary of local tax sources of tax revenue andthe relationship between tax revenue and GDP, analysis of the total amount of tax sources,industry structure, tax structure, and tax payers scale to identify potential problems andput forward suggestions to promote local sources of revenue income. In order toimprove the accuracy of the analysis, taking into account thedesirability of the data, select the "tenth Five-Year" to the "eleventhFive-Year" period (2001-2010)data for the study.

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