The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statist...The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.展开更多
Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamli...Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.展开更多
文摘The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.
文摘Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.
