论经济全球化下对国际税收竞争的法律规范-国际关系专业论文.docxVIP

摘要二十世纪末叶，经济全球化的进程已成为不可逆转的发展潮 摘要 二十世纪末叶，经济全球化的进程已成为不可逆转的发展潮 流。一方面，它的产生和发展引发并促进了国际税收竞争：另一方 而，，它的进一步发展又会受到日趋加剧的国际税收竞争的阻碍和扭 曲。国际税收竞争在国际法层面上和国内法层面上都产生了严重的 法律后果，己成为一个不可小觑的法律问题。因此，如何用法律规 范它，显得非常迫切和关键。 目前，学术界很少从事这方面的研究；而实践中，对于规范 国际税收竞争的法律对策仍存在一定的不足。 本文则大胆尝试对经济全球化下的国际税收竞争进行法律规 范的探索，分为五个部分。即经济全球化与国际税收竞争概述；国 际税收竞争的法律后果；规范国际税收竞争的法律价值分析：规范 国际税收竞争的法律原则评价；规范国际税收竞争的法律对策。希 望为理论界和实践部门在这方面的研究和操作开辟一个新视角和提 供1些新思路。 关键词：经济全球化 国际税收竞争 法律规范 AbstractIn Abstract In the late twentieth century,the process of economic globalization has become an unchangeable tide．On one hand，with its development， international tax competition has been initiated and pushed forward；on the other hand，its further development will be hedged and tortured by the increasing international tax competition．Serious legal consequences of international tax competition have been yielded at the level of both international law and national law,and it has become a legal issue at stake．So，how to deal with it from a legal normative perspective seems crucial and urgent． Up to now,seldom have the scholars done this work；and in practice，there remains some defects about the legal countermeasures to regulate international tax competition． However,this article tries boldly to explore the matter by way of legal norms，divided into five parts，that is，introduction of economic globalization and international tax competition；legal consequences of international tax competition；analysis of legal value in regulating international tax competition；evaluation of legal principles of regulating international tax competition；legal countermeasures to regulate international tax competition，hoping to open a new view for the theoretic study and produce some new ways for the working bodies． Key words：economic globalization international tax competition regulate 论缀济全球纯“F对莺际税收竞争鲍竣律攫蓖孳l富 论缀济全球纯“F对莺际税收竞争鲍竣律攫蓖 孳l富 二十世纪末，见证了世界经济史上的一个骧大事件一一经济 全球化的迅猛发展。经济全球化进程弓f发并促进了国际税收竞争， 箍由于二者在搬导思想、建立基础和宗旨上都存在固有鲍矛盾，这 样，随蓿国际税收竞争的加剧势必会阻碍和扭酾经济全球化的进 程，破坏和吞蚀经济全球化的成果。如何摆脱国际税收竞争对经济 全球化进