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Study on Macro Tax Burden of Hainan Province

Abstract

我国宏观税收负担是否过高一直是吸引学者关注和研究的课题,但此类研究 大多都基于全国层面或者三大区域层面,对某一特定地区的宏观税负研究较不丰 富。将海南省列入全国或者东部区域所研究的宏观税负问题,忽视了海南省的实 情,不能很好地作为海南省宏观税负的评价基础。 海南国际旅游岛重大战略部署,是党中央、国务院作出的科学决策,是落实 促进海南经济社会腾飞的保障。近年来,海南省税收收入和GDP均有较大幅度的 增长,但税收收入强劲的增长态势与GDP之间的关系尚未得到足够关注。基于此, 本文以海南省作为研究对象,对海南省宏观税负进行了深入的分析。论文在借助 宏观税负的基本概念和经济理论的基础上...Whether macro tax burden is too high in China has been a topic attracting the attention and research of scholars. However, most of such studies are based on the state level or eastern, central and western regional levels, and is not rich enough on macro tax burden of a particular area. The studies of macro tax burden based on the state level or regional level in which Hainan province included,...学位:税务硕士院系专业:经济学院_税务硕士学号:1552014115187

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