Dissertation > Excellent graduate degree dissertation topics show

The Study of Qingdao’s Taxes Earning Capacity Estimate

Author: ZouYingZuo
Tutor: DengZhengZuo
School: Chongqing Normal University
Course: Political Economics
Keywords: Qingdao The Overall Tax Revenue Capacity The Four Major Types of Taxes Earning Capacity Estimate
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 112
Quote: 0
Read: Download Dissertation

Abstract


Ability to estimate the tax revenue is a relatively new issue. It began to be researched from 1960s in the international field. The State Administration of Taxation held two successive estimates of tax revenue capacity of an international seminar in 1994 and 1995, from which results of the research emerged gradually. Ability to estimate the tax revenue is the key aspect of strengthening the relationship between taxation and economic study and the link between taxation policy and economic entities. Estimating revenue capacity can enhance macro regulation in the context of the financial crisis, can help building a scientific and reasonable standard of government transfer payments and also can quantify the extent of revenue loss. Therefore, research of the tax revenue ability in Qingdao-a provincial city can enrich the tax administration, tax information and other theories, reveal quantitative relationship between the tax and the real economy in Qingdao, so that the various tax sources of revenue conditions and economic conditions are clearer in Qingdao. Especially in the context of the financial crisis, the ability to accurately estimate tax revenue of Qingdao City also can help the Government to establish a scientific and reasonable standard of government transfer payments and strengthen the tax reform and tax administration.This paper is based of macroeconomics, regional economics, taxation, tax and management and other theories, selects the 2003-2006 tax revenue and the relevant economic indicator data of the Qingdao, uses the models and expanded models of RTS, taxation system to estimate the revenue capacity of Qingdao‘s value-added tax , business tax and enterprise income tax. Then according to the four major types of taxes and the differences between the overall tax revenue capacity and the actual difference in tax revenue, we can analyze the reasons for the differences and optimization strategy.In this paper, innovative explorations carried out in two ways. Theoretically, existing research either the national or the local area of tax revenue estimation have focused on methods, but lack of a detailed analysis of empirical results. Although this article lack the theoretical innovation of estimation, but analyze the results after the empirical process, combined with practical policy recommendations to Qingdao. From the research methods way, the existing study of tax revenue estimates ability are mainly a nationwide estimate of the overall tax capacity, or the main tax estimates. The study of a small provincial town estimate, for example, Qingdao, can create a reference model of city tax revenue estimate capacity, thus fill up the gaps of study of city tax revenue estimate capacity system in a certain extent.

Related Dissertations

  1. Corporate Culture Research of Zhongyan Qingdao Salt Industry Group Company Limited,F270
  2. The Research of QingFangLian Group "Haier Brothers" Brand Marketing Strategy,F274
  3. Fourth in Qingdao Port of applied research,F552
  4. The Research of Qingdao Free Port’s Operating Mode,F752.5
  5. Research on the Competitiveness of Qingdao Port among Northeast Asia Ports,F552.7
  6. Further Study on the Error Estimates for Least Squares Problems,O241.5
  7. Comprehensive Evaluation of geological hazard , Qingdao,P694
  8. Using Radial Basis Function Method Solving Elliptic Partial Differential Equation,O241.82
  9. Two-dimensional Fredholm Integral Equations and Convergence Analysis Configuration Solution,O241.83
  10. Error Estimate of Generalized Sylvester Equation,O241.6
  11. Linearization Estimates of the Optimal Backward Errors for Least Squares Problems,O241.5
  12. On the Convergence of Hakopian Interpolation,O241.3
  13. Research on Cost Model for P2P-based Distributed Spatio-Temporal Indexing Range Query,TP311.13
  14. Distribution and Source Identification on the Persistent Organic Pollutants in the Surface Sediments from Qingdao Coastal Areas,X55
  15. The Lumped Mass Nonconforming Finite Element Analysis for Two Classes of Nonlinear Equations,O241.82
  16. Improve the operational flow of the cigarette factory stalk silk silk percentage of Six Sigma project to build and implementation of research,F426.8
  17. The Relationship between Economic Growth and Environmental Pollution of Qingdao,F127;F205
  18. A Study on the Development of Low-carbon Economy of Wuhan,F205
  19. The Carbon Dioxide System in Seawater of North Yellow Sea and Qingdao Coast,P734.22
  20. The Research of Image Segmentation Technology Based on Edge Information,TP391.41
  21. Study on Present Situation and Development Countermeasure of Adult School Record Education in Qingdao Economic and Technological Development Zone,G720

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile