Research on the Effects of Tax Expenditure to Promote Economic Growth

摘要：

Tax expenditure is a kind of popular policy instrument for nations to implement the target in terms of economic growth. By means of tax expenditure, governments can allocate the flow of capital, stimulate the activity of the laborers, encourage the development on science and technology and protect environment. Thus, governments can fulfill the macro-economic control in order to obtain a stable, high-speed and continued economic growth. This paper made a conclusion to theory, mechanism and structure of tax expenditure in promoting economic development. Meanwhile, the author made an analysis on the current tax expenditure and economic development situation and figured out problems of Jiangsu province. Then by the demonstrative method, the author tried to find out the practical effects of economic development resulting from tax expenditure, which may help to optimize the management of tax expenditure of Jiangsu province.

关键词： Tax expenditure Economic development GDP Import & Export trade

作者: YIN Li ZHONG Nan

作者单位: Marxism Department, Northeast Petroleum University, Daqing, P.R. China, 163318 Marxism Department, Northeast Petroleum University,Daqing,P.R. China, 163318

会议类型: 国际会议

会议名称: 2012 International Conference on Public Administration(8th)(2012年公共管理国际会议 ICPA)

会议地点: 印度海德拉巴

会议语种:英文

页码: 396-402

在线出版日期: 2012-10-25（万方平台首次上网日期，不代表论文的发表时间）