Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2020.1805346
Study on tax burden calculation and risk allocation for industries in free trade zones
Zuiyi Shen
Junxiang Miao
Lili Li
Sažetak
The existence of tax burden outlier of industries will hinder the
sustainable development of the regional economy. By calculating
the tax burden of 3,585 enterprises in 11 industries in China
(Zhejiang) Pilot Free Trade Zone, we find that there are six industries with abnormal tax burden, namely, the construction industry,
transportation, the warehousing and postal industry, information
transmission, software and the information technology service
industry, the financial industry, the real estate industry, and the
leasing and business service industry. Based on the semi-parametric time-varying model, we changed the time variable into the
industry variable, and studied the mutual influence of the tax burden of each industry under the control variables of actual tax burden and employment number respectively and jointly driven.
Considering the control variable as the formulation of tax policy,
we can calculate the interaction and fluctuation range of each
industry tax burden under different tax policies. According to this
result, the tax burden risk of six industries with tax burden outlier
is allocated.
Ključne riječi
Tax burden; risk allocation; free trade zone; industry; semi-parametric autoregressive model
Hrčak ID:
301194
URI
Datum izdavanja:
31.12.2021.
Posjeta: 123 *