地区间税负差异对区域经济协调发展的影响效应分析

经济体制改革以来,由于市场机制缺陷和财税政策偏差,导致中西部与东部地区价值和税负逆向运行,形成地区间税负差异,中西部地区承受着税收牺牲.税制缺陷、征管差异进一步拉大了地区间的税负差异.地区间税负差异是影响区域经济协调发展的一个重要因素.借助统计软件,通过建立数学模型,分析了由现行税收政策导致的地区间税负差异对区域经济协调发展的影响.

Analysis on Influence Effect of Tax Burden Differences among Regions on Coordinative Development of Regional Economy

Since economic restructuring, the regional value and the tax burden oppositely run between the mid - west region and the eastern region because of the drawback of market mechanism and the deviation of finance and tax policies, forming the difference of tax burden among regions. The mid - west area is withstanding the tax revenue sacrifice, The drawback of the tax system and the loose and strict in the levy and management of tax further enlarge the difference of tax burden between the mid - west region and the eastern region. The difference of tax burden among regions is an important factor of affecting the coordinative development of regional economy. Through using the statistical software to establish mathematical model, the author analyses the influence of the difference of tax burden among regions arising from the present tax policies on the coordinative development of regional economy.