Academic Journal of Business & Management, 2021, 3(11); doi: 10.25236/AJBM.2021.031116.
School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu, Sichuan, 611100, China
Tax is closely related to national economic development. Various macroeconomic variables comprehensively affect the scale of tax revenue. Therefore, analyzing the influencing factors of tax revenue is an important direction to study China's current economic recovery and promote tax growth. As an important province in Southwest China, Sichuan has important research value. Therefore, this paper collects the macroeconomic data of the province for 25 years, and establishes a multiple stepwise regression model. The results show that the added value of the secondary industry, the per capita disposable income of rural households and the total amount of import and export trade have a significant positive impact on the total tax revenue of Sichuan Province, and the internal expenditure of R&D funds for high-tech industries has a negative impact on the tax revenue of Sichuan Province. Based on the research conclusions of this paper, policy suggestions are put forward from the perspectives of industrial structure, income distribution and R&D cost investment, so as to provide a basis for promoting the steady return of the national economy of Sichuan Province.
Sichuan Province, tax revenue, influencing factors, multiple regression
Yuting Zhang. Empirical Analysis on the Influencing Factors of Fiscal and Tax Revenue in Sichuan Province Based on Multiple Stepwise Regression. Academic Journal of Business & Management (2021) Vol. 3, Issue 11: 78-82. https://doi.org/10.25236/AJBM.2021.031116.
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