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降低税负和推进市场化改革是供给侧结构性改革的题中之义。本文利用我国的省级面板数据,联合考察了宏观税负、市场化及其交互项对经济增长的影响,发现宏观税负对经济增长的作用会受到市场化程度的影响,同时市场化对经济增长的作用也会受到宏观税负水平的影响。因此,我们要结合市场化的进程,并从促进经济增长的角度来思考税负水平的问题。在当前供给侧结构性改革的背景下,我们应该积极地推动市场化改革进程以发挥市场在资源配置中的决定作用,并且要适度地降低宏观税负水平,如此方能有效地促进经济的长期稳定增长。
Reduce the tax burden and promote market-oriented reform is the supply-side structural reform of the theme of justice. This paper uses the provincial panel data of our country to examine the impact of macro tax burden, marketization and their interaction terms on economic growth. It is found that the effect of macro tax burden on economic growth will be affected by the degree of marketization. At the same time, The role of growth will also be affected by the macro tax burden. Therefore, we must consider the process of marketization and consider the issue of tax burden from the perspective of promoting economic growth. Against the background of the current supply-side structural reforms, we should actively promote the marketization reform process so as to give play to the market’s role in determining the allocation of resources, and moderately reduce the macro-tax burden so as to effectively promote long-term economic growth Steady growth.