Chen Huiling1, Su Xin2
1School of Economics, Yunnan University, Kunming, Yunnan, 650000, China
2School of Economics, Beijing Technology and Businesses University, Beijing, 100000, China
With the continuous advancement of China's tax system reform, China is committed to using tax policies to guide resource allocation. Various tax preferential policies also provide more space for enterprises to carry out tax planning. Enterprises' tax planning has increasingly become one of the important daily activities of enterprises. In recent years, the influencing factors of economic growth have also begun to pay attention to the economic activities of micro subjects. Taking Chinese A-share listed companies from 2009 to 2019 as a sample, this paper uses multiple regression model to study the impact of enterprise tax planning on regional economic growth. The study found that enterprises' tax planning will leave more income in the enterprise, so that enterprises will have more power and take the initiative to expand the investment scale, and the output of enterprises' investment activities will be directly reflected in the regional GDP, which will indirectly affect the regional economic growth rate, which means that enterprises' tax planning behavior will promote the regional economic development.
tax planning, economic growth, panel data
Chen Huiling, Su Xin. Research on the Relationship between the degree of tax planning and regional economic growth——Take the provinces of the country as examples. Academic Journal of Business & Management (2021) Vol. 3, Issue 7: 58-61. https://doi.org/10.25236/AJBM.2021.030710.
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