税制结构优化的协调发展效应

On the Coordinated Development Effect of Tax Structure Optimization

税制结构优化是推进协调发展进而实现全体人民共同富裕的必然要求。研究发现,以提高直接税比重为主要内容的税制结构优化有助于促进协调发展。进一步面板门槛回归结果表明,不同经济发展水平下,税制结构优化对协调发展的影响有所不同。当经济发展达到一定水平后,税制结构优化的协调发展效应才会显著。数据显示,样本省份的经济发展均已越过门槛值水平,进一步提高直接税比重、完善间接税制度设计有助于税制结构优化的协调发展效应。

Tax structure optimization is a necessary requirement for promoting coordinated development and thus achieving common prosperity for all people. It is found that the tax structure optimization with the increase of the proportion of direct taxes as the main element helps to promote coordinated development. Further panel threshold regression results show that the impact of tax structure optimization on coordinated development changes with the economic development level. The coordinated development effect of tax structure optimization becomes significant only when the economic development reaches a certain level. The data show that the sample provinces have all passed the threshold level of economic development, so further increasing the proportion of direct taxes and improving the design of indirect tax system is conducive to the coordinated development effect of tax structure optimization.