Author(s)

Ding Jiawen, Wang Yaqin

Corresponding Author

Ding Jiawen

Abstract

Taxation is the basic factor of China's fiscal revenue, but also affects the development of China's economy. Economy is the source of taxation. Economy decides taxation, and taxation reacts on economy. This is the general principle of Taxation and economy. In recent years, the rapid growth of China's tax revenue, or even "super-rapid growth", has attracted wide attention. Taxation, as an important part of fiscal revenue, plays an indispensable role in the development of national economy. In order to study the main reasons affecting China's tax revenue growth, analyze the growth law of central and local tax revenue, and predict the future growth trend of China's tax revenue, this paper selects the factors of local gross domestic product, local fiscal expenditure and retail commodity price level for empirical analysis.

Keywords

GDP, regional fiscal expenditure, retail commodity price level, taxation,