| 当前我国国内横向税收竞争的实证分析 |
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| 引用本文： | 黄春蕾. 当前我国国内横向税收竞争的实证分析[J]. 税务与经济, 2004, 0(1): 51-54 |
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| 作者姓名： | 黄春蕾 |
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| 作者单位： | 厦门大学,财政系,福建,厦门,361005 |
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| 摘 要： | 目前我国理论研究的不足阻碍了对现实生活中各类税收竞争问题的有效治理。为此,着眼于我国国内横向税收竞争的实践,对其进行总结和归类,剖析其背后的体制与制度原因,评价其经济效应,并由此提出促进我国国内横向税收有序发展的政策措施是必要的。
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| 关 键 词： | 税收竞争 税收协调 公共财政 |
| 文章编号： | 1004-9339(2004)01-0051-04 |
| 修稿时间： | 2003-02-25 |
An Analysis on the Internal Tax Competition |
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| HUANG Chun-lei. An Analysis on the Internal Tax Competition[J]. Taxation and Economy, 2004, 0(1): 51-54 |
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| Authors: | HUANG Chun-lei |
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| Abstract: | The lack of theoretical research prohibits the effective control to tax competitions in our real life.Therefore,it is necessary to sum up and catalogue the tax competitions,analyses its system,evaluate its economic effect and put forward some policy measures to improve our internal taxation. |
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| Keywords: | tax competition tax coordination public finance |
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