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Academic Journal of Business & Management, 2023, 5(20); doi: 10.25236/AJBM.2023.052008.

Optimization of tax structure and high-quality economic development


Ping Liu, Ziqiu Liu

Corresponding Author:
Ping Liu

Anhui University of Finance and Economics, Bengbu, China


With the promotion of the new round of fiscal and taxation system reform, the optimization of the tax system structure will continue to play a role in the quality of China's economic growth. This paper selects panel data of 38 countries from 2000 to 2020 to build a two-way fixed-effect model to empirically test the specific impact of tax structure on the quality of economic growth. The results show that the proportion of direct tax is significantly positively correlated with the quality of economic growth. The indirect tax ratio has a significant negative correlation with the quality of economic growth. From the perspective of major taxes, the higher the proportion of corporate income tax and individual income tax, the more conducive to the improvement of the quality of economic growth; The greater the proportion of consumption tax and value-added tax in tax revenue, the more detrimental it is to the improvement of the quality of economic growth. Based on the above empirical results, it is proposed to increase the proportion of direct tax, optimize the structure of indirect tax, and promote the improvement of the quality of economic growth through the optimization of tax structure.


tax structure; The quality of economic growth; Entropy method

Cite This Paper

Ping Liu, Ziqiu Liu. Optimization of tax structure and high-quality economic development. Academic Journal of Business & Management (2023) Vol. 5, Issue 20: 48-54. https://doi.org/10.25236/AJBM.2023.052008.


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