税收竞争理论发展综述

上世纪80年代中后期以来,税收竞争理论研究已经成为公共经济学领域研究的重要课题之一。近年来,国外对税收竞争的研究取得了众多的研究成果。而我国的研究起步较晚,仍处于介绍与评析国外理论阶段。随着全球化进程的加快,跨国公司活动的日益活跃,国家与国家之间的联系日益密切,如何充分运用税收竞争理论完善我国涉外税收制度、维护我国在对外经济交往中的税收利益、促进我国国内经济的发展将成为以后重要的研究方向。

Literature Review on the Theory of Tax Competition

The theory of tax competition has become a very important field in public economics since the late 80s in the last century.Especially recently,a large number of research papers on tax competition have been published in many famous journals.However,few studies have been done in the theory of tax competition in China.So it is necessary even urgent to introduce and develop the theory of tax competition.This paper tries to introduce the development of tax competition.