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This study investigates the role of Value-Added Tax (VAT) on the economic growth in China. The data used for the study is a time series of the period from 1985-2016. These researches use the gross domestic product (GDP) as a dependent variable. For the independent variables, this research using the total population, employed persons, consumer price index, and value-added tax. The current findings add to a growing body of literature on identifying the properties of VAT in China and identifying the tax system reform from 1993 to 2012 and the mechanism of transfer application of the business tax in the services sector to Value-Added Tax. The test result indicated to have a positive relationship between the GDP and independent variables value-added tax in both in the long and short run. AbstrakPenelitian ini bertujuan menyelidiki peran pajak pertambahan nilai (PPN) terhadap pertumbuhan ekonomi di Cina. Data yang digunakan untuk penelitian ini adalah deret waktu selama periode 1985-2016. Variabel dependen yang dipergunakan ialah produk domestik bruot. Sedangkan variabel independennya ialah jumlah penduduk, orang yang dipekerjakan, indeks harga konsumen, pajak pertambahan nilai. Temuan saat ini menambah literatur yang berkembang tentang mengidentifikasi sifat-sifat PPN di Cina dan mengidentifikasi reformasi sistem perpajakan dari tahun 1993 hingga 2012 dan mekanisme aplikasi transfer pajak bisnis di sektor jasa ke Pajak Pertambahan Nilai. Hasil penelitian menunjukkan terdapat pengaruh positif dan signifikan antara variabel dependen (PDB) dan variabel independen (Re, PPN) baik dalam jangka panjang maupun jangka pendek.Kata Kunci: pajak pertambahan nilai, pertumbuhan ekonomi, sistem perpajakan JEL Code: F43, H21

With rapid economic growth, the Chinese government expenditures at various levels have increased adequately. At the same time, the environmental quality in China has deteriorated significantly. In this study, provincial-level data for 31 Chinese provinces during 2007–2017 are used to investigate the impacts of government expenditure on the emissions of three specific measures of environmental degradation. The main objective of this study is to examine the influence of government expenditures, economic growth per capita, environment protection expenditure, and added second-sector value on environmental quality by measuring sulfur dioxide (SO2), chemical oxygen demand (COD), and ammonia nitrogen emissions (AN). Moreover, the study applied the generalized method of moments (GMM) and the fully modified least square (FMOLS) to estimate the co-integration relationship among the underlying factors. The results demonstrate a significant direct effect of government expenditure on improving environmental quality overall in the Chinese provinces, which increases with the level of economic growth. However, the results also confirmed the inverted N-shaped relationship between the pollution factor and economic growth per capita. Our key findings lead toward the manifestation and emphasis of the importance of appropriate policies for restoring government expenditure and, at the same time, strengthening the relationship between the industrial sector and environmental policy standards. Significantly, governments in developing countries should allocate larger budgets for environmental projects in their fiscal reforms for the sake of moving to greener and more inclusive economies with low-carbon activities.

This study aims to explore the connection between the potential effects of energy consumption and technological innovation on economic growth in China from 1980 to 2018. The Non-Linear Autoregressive Distributive Lag (NARDL) econometric approach reveals an asymmetric connection between technological innovation, energy consumption, and economic growth in China from 1980 to 2018. The empirical results also reveal that a 1% decrease in energy consumption would imperatively decline economic growth by 12.5%. Moreover, a 1% upsurge in trademark applications improves economic growth by 8.2%. For the case of China, this study reveals that a large portion of the energy was used by families, which is regarded as a non-contributing element to the economy of China. This study suggests that the promotion and production of energy-efficient processes and products is necessary in order to make a more significant step toward sustainable development. The empirical findings also suggest that the Chinese government should regulate suitable policies aimed at promoting energy efficiency and the control of inefficient energy uses.