Measurement and evaluation on China's optimum macro tax burden

2012 ◽  
Author(s):  
Huiqun Sun
Keyword(s):  
Tax Burden ◽  
Measurement And Evaluation ◽  
Macro Tax Burden

scholarly journals The Effects of Fiscal and Tax Incentives on Regional Innovation Capability: Text Extraction Based on Python

Mathematics ◽  
2020 ◽  
Vol 8 (7) ◽  
pp. 1193 ◽  
Author(s):  
Yawei Qi ◽  
Wenxiang Peng ◽  
Neal N. Xiong
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Value Added ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Fiscal Policies ◽  
Innovation Capability ◽  
Regional Innovation ◽  
Business Tax ◽  
Macro Tax Burden

The regulation of fiscal and tax policies is an imperative prerequisite for improving the regional innovation capability. In view of this, an attempt was made to select 31 provinces and cities in China as the research object from 2009 to 2018, to extract the fiscal and tax policy text encouraging innovation of the Chinese provinces and cities based on Python, and analyze their impact on regional innovation capability from both a text data and numerical data perspective. It is noteworthy that most of the provincial fiscal policies just follow the national fiscal policies. Each province does not formulate fiscal and tax policy according to its own unique characteristics. Fiscal policies and regional innovation capability exhibit significant spatial heterogeneity. Based on the results of the dynamic panel data model, it is seen that the R&D input and industrial structure are the main sources of improving innovation capability. The fiscal expenditure for science and technology, fiscal and tax policy text, macro tax burden, business tax (BT), and value-added tax (VAT) have a significant boosting effect on the regional innovation capability. However, the corporate income tax hinders the regional innovation capability. Finally, through the robustness test of invention patents, it is found that the fiscal and tax policy text, macro tax burden, and business tax still have a positive effect on invention patents, but the role of value-added tax has changed from promotion to obstruction, and the corporate income tax has become a significant obstacle on invention patents. This shows that China should build a tax system that promotes fair competition, reduce the tax burden of enterprises, encourage enterprises to conduct independent R&D, and guide enterprises in the evolution from the low-tech to high-tech innovation by improving the tax structure and fiscal technology expenditures.

Review of Measurement and Evaluation of Health Education.

1989 ◽  
Vol 34 (4) ◽  
pp. 411-411
Author(s):  
No authorship indicated
Keyword(s):  
Health Education ◽  
Measurement And Evaluation

Review of Measurement and Evaluation of Musical Experiences.

1989 ◽  
Vol 34 (6) ◽  
pp. 611-611
Author(s):  
No authorship indicated
Keyword(s):  
Measurement And Evaluation

Measurement and evaluation of perceived stress among students: What supports in an university context?

2010 ◽  
Author(s):  
M. P. Tavolacci ◽  
S. Grigioni ◽  
H. Villet ◽  
P. Dechelotte ◽  
J. Ladner
Keyword(s):  
Perceived Stress ◽  
Measurement And Evaluation

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

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