| 经济全球化进程中OECD国家的税收政策 |
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| 引用本文： | 何志浩.经济全球化进程中OECD国家的税收政策[J].兰州商学院学报,2009,25(3):38-41. |
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| 作者姓名： | 何志浩 |
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| 作者单位： | 广东技术师范学院,财税系,广东,广州,510400;中南财经政法大学,湖北,武汉,430060 |
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| 基金项目： | 国家社会科学基金，国家自然科学基金，广东技术师范学院教学研究项目 |
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| 摘 要： | 随着经济全球化进程的加速，OECD国家越来越重视税收问题的研究。OECD国家欲借助于税收政策调节手段解决一些在全球化进程中不可避免出现的经济和社会问题。这些政策取向是20世纪90年代以来财政税收理论创新，如优化税制理论、不确定条件下的税收理论、生态税收理论等在经济全球化现实层面上的反应。
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| 关 键 词： | OECD国家 经济全球化 税收政策 |
Tax Policy in OECD Countries in the Process of Economic Globalization |
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| HE Zhi-hao.Tax Policy in OECD Countries in the Process of Economic Globalization[J].Journal of Lanzhou Commercial College,2009,25(3):38-41. |
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| Authors: | HE Zhi-hao |
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| Institution: | HE Zhi - hao (1. Department of Public Finance and Taxation,Guangdong Polytechnic Normal University,Guangzhou 510400; 2. Zhongnan University of Economics and Law,Wuhan 430060, China) |
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| Abstract: | With the acceleration of the process of economic globalization, OECD countries pay more and more attentions to tax issues. OECD countries may resort to tax policy adjustment means to resolve some inevitable economy and social problems in the process of globalization. The directions of the policy respond to theoretical innovation of finance and taxation since 1990＇ s, such as optimization system, the tax theory under uncertain conditions, theory of tax eco - tax theory on basis of the reality level of economic globalization. |
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| Keywords: | OECD countries economic globalization tax policy |
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