东盟宏观税负与经济增长的关联性研究

发布时间：2018-04-22 12:37

本文选题：东盟 + 宏观税负　；参考：《广西大学》2014年硕士论文

【摘要】：作为东南亚区域性组织,东盟已经成为世界第六大经济体,第四大进出口贸易地区,也是发展中国家吸收外国直接投资存量最多的地区之一。当前,东盟国家的经济增长势头很猛,已成为世界经济增长的热点地区。新加坡起步最早,成为首个新兴工业化国家和发达经济体,马来西亚、菲律宾、泰国现在也成为了工业化国家,后起国家虽然仍处于工业化的初期阶段,但发展潜力巨大。在经济高速增长的同时,东盟国家当前的宏观税负水平是否合适,税收负担是否对经济的快速增长有影响,现行的税收政策是否适用,都是中国-东盟区域经济一体化进程中或是东盟区域一体化过程中进行税收协调需要考虑的问题,决定着成员国之间税收政策协调的空间。为了充分发挥税收对经济增长的促进性协调作用,加快中国-东盟自由贸易区税收协调,对东盟宏观税负与经济增长的关联性研究日趋重要。本文以实证研究为主要研究方法,把定性分析和定量分析相结合,并使用比较分析方法,通过与众多发达国家、发展中国家的纵向比较以及区域内成员国之间的横向比较,得出对东盟各国税负水平的判断。通过2004-2011年宏观税负的国际比较,可以看出东盟国家的宏观税负水平明显低于发达国家,与亚洲发达经济体和其他发展中国家相比,税负水平并不高。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。
[Abstract]:As a regional organization in Southeast Asia, ASEAN has become the sixth largest economy in the world, the fourth largest import and export trade region, and one of the regions in which developing countries absorb the largest stock of foreign direct investment (FDI). At present, ASEAN countries' economic growth momentum is very fierce, has become a hot spot of world economic growth. Singapore became the first newly industrialized country and developed economy. Malaysia, Philippines and Thailand are now industrialized countries. Although the latter countries are still in the early stage of industrialization, there is great potential for development. While the economy is growing at a high speed, is the current macro tax burden of ASEAN countries appropriate, whether the tax burden has an impact on the rapid economic growth, and whether the current tax policies are applicable? In the process of China-ASEAN regional economic integration or in the process of ASEAN regional integration, tax coordination needs to be considered, which determines the space of tax policy coordination among member countries. In order to give full play to the role of tax revenue in promoting economic growth and accelerate the tax coordination of China-ASEAN Free Trade area, it is increasingly important to study the correlation between ASEAN macro tax burden and economic growth. This paper takes the empirical research as the main research method, combines qualitative analysis with quantitative analysis, and uses comparative analysis method, through the longitudinal comparison with many developed countries, developing countries and the horizontal comparison among the member countries in the region. The tax burden level of ASEAN countries is judged. Through the international comparison of the macro tax burden between 2004 and 2011, we can see that the level of macro tax burden in ASEAN countries is obviously lower than that in developed countries, and it is not high compared with the developed economies in Asia and other developing countries. In this paper, the Panel VAR model is used to analyze the correlation between the macro tax burden and economic growth of ASEAN. Considering the accuracy and availability of the data, the data of ten ASEAN countries from 1995 to 2012 are selected as the research object. The results show that there is no significant correlation between macro tax burden and economic growth. It shows that the current tax system of ASEAN conforms to the principle of tax neutrality, but ASEAN countries still have serious fiscal deficits, high inflation and other fragile factors that affect economic development, so it is necessary to strengthen the role of taxation in regulating the economy.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.3;F133

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