| 欧洲经济一体化与《欧盟宪法条约》的财政影响 |
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| 引用本文： | 于宏源.欧洲经济一体化与《欧盟宪法条约》的财政影响[J].山东工商学院学报,2005,19(4):19-23. |
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| 作者姓名： | 于宏源 |
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| 作者单位： | 上海国际问题研究所,国际组织与国际法研究室,上海,200040 |
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| 摘 要： | 从分析国际经济一体化理论入手,根据2004年欧盟宪法的主要内容和特点,重点探讨了欧盟财政收入一体化,即一体化公司税率或共同改善租税结构,和欧盟宪法对财政赤字规范运作的影响这两个方面。在此基础上,分析了欧盟宪法可能的目的和影响。
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| 关 键 词： | 经济一体化 欧盟宪法 财政收入 财政赤字 |
| 文章编号： | 1672-5956（2005）04-0019-05 |
| 收稿时间： | 2005-04-25 |
| 修稿时间： | 2005年4月25日 |
EU Economic Integration and Financial Influences of "Treaty of EU Constitutional Draft" |
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| YU Hong-yuan.EU Economic Integration and Financial Influences of "Treaty of EU Constitutional Draft"[J].Journal of Shandong Institute of Business and Technology,2005,19(4):19-23. |
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| Authors: | YU Hong-yuan |
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| Abstract: | Based on the theory of economic integration, this article makes an introduction to the Treaty of EU Constitutional Draft (2004). This article focuses on the two questions: EU financial income integration (corporate tax integration and tax structure), the impact of EU constitution on financial deficit. The author analyzes the goal and effect of EU constitution. |
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| Keywords: | economic integration Treaty of EU Constitutional Draft financial income financialdeficit |
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