發(fā)布時(shí)間：2018-04-22 12:37

  本文選題：東盟 + 宏觀稅負(fù)��； 參考：《廣西大學(xué)》2014年碩士論文

【摘要】：作為東南亞區(qū)域性組織,東盟已經(jīng)成為世界第六大經(jīng)濟(jì)體,第四大進(jìn)出口貿(mào)易地區(qū),也是發(fā)展中國家吸收外國直接投資存量最多的地區(qū)之一。當(dāng)前,東盟國家的經(jīng)濟(jì)增長勢頭很猛,已成為世界經(jīng)濟(jì)增長的熱點(diǎn)地區(qū)。新加坡起步最早,成為首個(gè)新興工業(yè)化國家和發(fā)達(dá)經(jīng)濟(jì)體,馬來西亞、菲律賓、泰國現(xiàn)在也成為了工業(yè)化國家,后起國家雖然仍處于工業(yè)化的初期階段,但發(fā)展?jié)摿薮�。在�?jīng)濟(jì)高速增長的同時(shí),東盟國家當(dāng)前的宏觀稅負(fù)水平是否合適,稅收負(fù)擔(dān)是否對(duì)經(jīng)濟(jì)的快速增長有影響,現(xiàn)行的稅收政策是否適用,都是中國-東盟區(qū)域經(jīng)濟(jì)一體化進(jìn)程中或是東盟區(qū)域一體化過程中進(jìn)行稅收協(xié)調(diào)需要考慮的問題,決定著成員國之間稅收政策協(xié)調(diào)的空間。為了充分發(fā)揮稅收對(duì)經(jīng)濟(jì)增長的促進(jìn)性協(xié)調(diào)作用,加快中國-東盟自由貿(mào)易區(qū)稅收協(xié)調(diào),對(duì)東盟宏觀稅負(fù)與經(jīng)濟(jì)增長的關(guān)聯(lián)性研究日趨重要。 本文以實(shí)證研究為主要研究方法,把定性分析和定量分析相結(jié)合,并使用比較分析方法,通過與眾多發(fā)達(dá)國家、發(fā)展中國家的縱向比較以及區(qū)域內(nèi)成員國之間的橫向比較,得出對(duì)東盟各國稅負(fù)水平的判斷。通過2004-2011年宏觀稅負(fù)的國際比較,可以看出東盟國家的宏觀稅負(fù)水平明顯低于發(fā)達(dá)國家,與亞洲發(fā)達(dá)經(jīng)濟(jì)體和其他發(fā)展中國家相比,稅負(fù)水平并不高。 本文通過采用Panel VAR模型對(duì)東盟宏觀稅負(fù)與經(jīng)濟(jì)增長的關(guān)聯(lián)性進(jìn)行分析,考慮到數(shù)據(jù)的準(zhǔn)確性和可獲得性,選擇東盟十國1995-2012年共18年的數(shù)據(jù)作為研究對(duì)象。結(jié)果表明,宏觀稅負(fù)和經(jīng)濟(jì)增長之間并沒有顯著的相關(guān)性。說明東盟當(dāng)前的稅制符合稅收中性的原則,但東盟國家仍存在嚴(yán)重財(cái)政赤字、高通貨膨脹等影響經(jīng)濟(jì)發(fā)展的脆弱因素,需要加大稅收對(duì)經(jīng)濟(jì)的調(diào)節(jié)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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F813.3;F133

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