东盟宏观税负与经济增长的关联性研究-财政学专业论文.docxVIP

高。 本文通过采用 Panel VAR 模型对东盟宏观税负与经济增长的关联性进 行分析，考虑到数据的准确性和可获得性，选择东盟十国 1995-2012 年共 18 年的数据作为研究对象。结果表明，宏观税负和经济增长之间并没有显 著的相关性。说明东盟当前的税制符合税收中性的原则，但东盟国家仍存 在严重财政赤字、高通货膨胀等影响经济发展的脆弱因素，需要加大税收 对经济的调节作用。 关键词：东盟 宏观税负 经济增长 关联性 CORRELATION BETWEEN ASEAN MACRO TAX BURDEN AND ECONOMIC GROWTH ABSTRACT As a regional organization in Southeast Asia, ASEAN has become the worlds sixth largest economy, the fourth largest import and export trade area, and also one of the areas in developing countries that absorb lots of foreign direct investment stock. Currently, the Southeast Asian economy has become a hotspot for world economic growth. Singapore has become the first newly industrialized countries. Malaysia, Philippines and Thailand has been in the middle stage of industrialization, newcomer countries are still in the early stages of industrialization. With rapid economic growth, whether the current macro tax burden level of ASEAN countries is appropriate, whether tax burden has influence to the rapid economic growth, and whether the current tax policy is applicable, are problems to be considered in the process of regional integration, determine the space of tax policy coordination between member states. In order to give full play to the role of tax coordination to promote economic growth, and accelerate the tax coordination of China - ASEAN Free Trade Area, the studies on the association of ASEAN macro tax burden and economic growth is becoming more important. Based on the empirical research as the main research method, use the qualitative, quantitative and comparative analysis method, through numerous longitudinal comparison of developed countries, developing countries and regional crosswise comparison among member states, it is concluded the judgment of ASEAN countries tax burden level. Through the international comparisons of Macro tax burden by 2004-2011, we can see that the macro tax burden level in ASEAN countries was significantly lower than in developed countries. Compar