| 税收竞争概念辨析 |
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| 引用本文： | 葛夕良.税收竞争概念辨析[J].无锡商业职业技术学院学报,2005,5(3):28-30. |
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| 作者姓名： | 葛夕良 |
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| 作者单位： | 浙江财经学院,财政与公共管理学院,浙江,杭州,310012 |
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| 摘 要： | 税收竞争是当今税收学界的热点话题。然而,对于“什么是税收竞争”却没有一个合理的答案。文章考察了国内外不同专家的看法及税收竞争的典型特征,认为税收竞争是指不同辖区政府之间为了各自的利益最大化而动用税收手段进行的制度内和制度外的角逐行为及博弈过程。
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| 关 键 词： | 税收竞争 概念 辨析 |
| 文章编号： | 1671-4806(2005)03-0028-03 |
| 收稿时间： | 03 16 2005 12:00AM |
| 修稿时间： | 2005年3月16日 |
A Probe into the Concept of Tax Competition |
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| GE Xi-liang.A Probe into the Concept of Tax Competition[J].Journal of Vocational Institute of Commercial Technology,2005,5(3):28-30. |
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| Authors: | GE Xi-liang |
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| Abstract: | Tax Competition is one of the hot topics in the field of tax research; however, there is no accurate definition to tax competition. This paper examines the various views on tax competition and the main features before concluding that tax competition means rivaling behaviors and the game process between different jurisdictional governments who takes every tax means ,both legal and illegal, in order to maximize their own interest. |
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| Keywords: | tax competition concept probe |
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