国内税收竞争理论:结合我国现实的分析(国外英语资料).docVIP

国内税收竞争理论:结合我国现实的分析(国外英语资料).doc

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国内税收竞争理论:结合我国现实的分析(国外英语资料)

国内税收竞争理论:结合我国现实的分析(国外英语资料) Domestic tax competition theory: an analysis based on the reality of China Domestic tax competition theory: combining the reality of our country, 2008-12-20 15:11:26 Abstract: tax competition includes international tax competition and internal tax competition. This paper reviews the development of domestic tax competition theory and points out that the definition of tax competition has changed a lot. On this basis, this paper classifies the forms of domestic tax competition in our country, analyzes the causes of the formation of competition, we should through the construction of orderly domestic tax competition to maximize its efficiency in promoting the role of public sector. Key words: domestic tax competition, competition order, tax theory I. Introduction In recent years, the domestic academic circles pay more attention to the problem of international tax competition, and neglected to some extent of domestic tax competition. Based on this, this article intends to combine our reality to discuss this. Two, the early domestic tax competition theory The way will be between within a country, different parts of the fiscal competition. The earliest research on tax competition is thibout (tiebout.1956) paper -- a pure theory of local expenditure, although the text does not appear tax competition word, but it gives the basic content of tax competition. By a large number of putative with different combination of government revenue and expenditure (or different tax and public service combination) area (local), individuals can according to their own preferences, choose the most suitable place to live; if a combination of government revenue and expenditure is not satisfied, he can choose to leave, move to suit oneself to live the area; if many people do so, local governments will be unable to raise sufficient revenue for the public service, government agencies will not work, personal vote by foot to the local government a lot of binding force, forc

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