A Study on the Structure of the Tax System

Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax economic development and macro-tax burden;the relationship between the individual tax category economic devel- opment and the structure of tax system. The conclusion we can reach that macro-tax burden is linked with the level of economic development;tax income is steady on the ordinary imcome; non-relation between the income tax and eco- nomic development, etc.