Research on Tax Burden and Enterprise R&D Efficiency

DOI

10.2991/icemaess-18.2018.220How to use a DOI?

Keywords

Tax Burden Level; Enterprise R&D Efficiency, Structural Supply-side Reform

Abstract

In order to promote economic development and stabilize economic growth, the central government timely proposes the structural supply-side reform. The core of structural supply-side reform lies in improving the effective supply, promoting the transformation of economic structure by system and mechanism reform, and further releasing the dividend system. Under the background of structural supply-side reform, this paper analyzes the relationship between tax burden level and enterprise R&D(Research and Development) efficiency by descriptive statistics, correlation analysis and regression analysis based on the observed data of 80 enterprises. The research shows that there is a significant negative correlation between tax burden level and enterprise R&D efficiency.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wenjuan Song
PY  - 2018/11
DA  - 2018/11
TI  - Research on Tax Burden and Enterprise R&D Efficiency
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 1104
EP  - 1108
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.220
DO  - 10.2991/icemaess-18.2018.220
ID  - Song2018/11
ER  -