国际税收利益分配的路径选择:竞争还是协调——“国际税收利益分配问题研究”课题研讨会述评

在“国际税收利益分配问题研究”课题组与会论文的基础上 ,勾勒出了国际税收利益分配的最新发展动态。在国际经济竞争与国际税收竞争加剧的今天 ,一个国家为了谋取最大化的经济利益与税收利益 ,有降低整体税负的趋势 ,从而可能引发恶性的国际税收竞争。国际税收竞争引致了税收协调 ,但由于国家机会主义行为存在 ,国际税收协调表现为高成本和不确定性。随着各国对恶性税收竞争认识的深入 ,国际税收协调最终可能取代恶性的税收竞争。

The Selection of the Way to Allocating Benefits of International Taxation(ABSTRACT)

Benefits allocation of international taxation is one of conspicuous fields in research of international taxation theories. This article describes the latest trends of benefits allocation of international taxation basing on the article of subject group naming ”the research of benefits allocation of international taxation” which participates in the conference. The summary of this article shows that there is a trend of a country to decrease overall burden of taxation in order to seek maximum economic benefits and taxation benefits now that the competition of international economy and taxation aggravates for the present. As a result, vicious competition of international taxation will be fomented. The competition of international taxation can bring keeping of taxation. However, the keeping of international taxation reflects high cost and uncertainty on account of existing behavior of country opportunist. The keeping of international taxation will replace vicious competition of taxation probably at last following that all countries have deepened understanding of vicious competition of taxation.