我国国内纵向税收竞争研究.pdfVIP

摘 要 目前，国内纵向税收竞争在全球大多数市场经济国家存在着，尤其是西方联邦制国家。 同时在这些国家中，对国内纵向税收竞争的研究也较为深入。但在我国，由于集权型的中 央政治体制，似乎纵向税收竞争发生较少，导致对其研究较少，很多问题有待于探索。研 究国内纵向税收竞争，是我国财税体制改革不断深化的要求，对于丰富我国的税收竞争理 论具有重要的意义，同时，对于我国财税体制的进一步深化具有一定的指导意义。对于国 内纵向税收竞争的研究，无论从理论上还是实践意义上都有很大的探索空间，本文只是对 国内纵向税收竞争研究的初步尝试。 本论文以“国内纵向税收竞争”为主题，从纵向税收竞争的概念以及西方相关税收竞 争理论开始，阐述了国内纵向税收理论的内涵；研究了我国国内纵向税收竞争的现状和表 现形式，及其带来的效应；利用线性回归模型对中央政府与地方政府税收收入关系进行了 分析，指出了其与经济发展的相关关系；同时对欧美发达国家、发展中国家的纵向税收竞 争情况进行了介绍，提出了经验教训和借鉴意义；最后针对恶性纵向税收竞争分析了其原 因提出了相关建议和措施，主张从宪政的角度来进行财税体制改革，建立依法治税和以宪 治税相结合的合理的税收竞争机制。 关键词：国内纵向税收竞争；分税制；宪政 I Abstract At present, domestic vertical tax competition in the global market economy there most, especially the western federal states. At the same time in these countries, tax competition on the domestic longitudinal study deeper.But in our country, because the central Centralized political system seems to occur less vertical tax competition, resulting in fewer of their research, many questions need to be explored. National longitudinal study tax competition, fiscal and taxation system continued to deepen Chinas demand for a rich theory of tax competition in China is significant, while, for the further deepening of Chinas tax system has some significance. Vertical tax competition for domestic research, both in theory and in practice have a great sense of space exploration, this is tax competition on the domestic longitudinal study of the initial attempt. The thesis of internal vertical tax competition as its theme, the concept of tax competition from the vertical as well as Western theory related to tax competition began, explained the meaning of d