Modeling the Impact of Taxes on Economic Growth with Regional Resource Potential | Science Publications

American Journal of Applied Sciences

Maria Kakaulina¹  Oleg Tsepelev¹ 

关键词: Tax Burden;    Economic Growth;    Resource Potential;    Laffer Curve;    Econometric Models;    JEL Classification;    H21;    C51;    C541;   

DOI  :  10.3844/ajassp.2015.345.354

学科分类：自然科学（综合）

来源: Science Publications

【 摘 要 】

This study deals with estimation problems for optimal taxburdens in relation to regional economic growth. Theoretical, methodologicaland empirical base of the research were the concept of the Laffer curve, thematerials of the National Research University, Higher School of Economics ofthe Russian Federation, Ministry of Natural Resources and Environment of theRussian Federation, Federal Service of State Statistics of the RussianFederation, Bureau of Economic Analysis of the United States, National ScienceFoundation of the United States and California Department of Finance. We proposea classification of subjects of the Russian Federation in accordance with theirresource potential. This classification involves a division of regions oncommodity and innovation regions. Using this classification and a linearnon-homogeneous production function, we develop a model of the impact of thetax burden on regional economic growth. We test the model on the RussianFederation’s regional economies. In addition, we use it to calculate optimalvalues of the tax burden, define the main principles of the impact of taxes oneconomic growth in the state of California and make proposals for regulatingtax legislation. The application our toolkit will help to draw the attention ofstate authorities at the regional level and will provide an opportunity to formthe value of the tax burden involving integration and harmonization of fiscalinterests of the state and businesses.

【 授权许可】

Unknown