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政府间税收竞争的理论基础主要包括公共选择的非市场决策理论、财政联邦主义的财政分权理论和演进主义的制度竞争理论,而政府间税收竞争的实践基础主要是政治经济制度的转型、财政分权改革实践及地区间经济竞争的加剧。由于地方保护主义的兴起及弱稳定的政府间关系,我国政府间税收竞争还处于弱势有效性阶段。尽管我国政府间税收竞争还不够完善和理想,但是继续推进政府间税收竞争却是我们不能回避的现实。
The theoretical basis of the intergovernmental tax competition mainly includes the non-market decision-making theory of public choice, the financial federalism fiscal decentralization theory and the evolutionism institutional competition theory. The practice basis of the intergovernmental tax competition is mainly the transformation of political economy, Decentralization Reform Practice and Intensification of Economic Competition among Regions. Due to the rise of local protectionism and the weak and stable relationship among governments, the tax competition among governments in our country is still in the stage of weak and effective. Although China’s tax competition between governments is not perfect and ideal, but continue to promote intergovernmental tax competition is the reality we can not sidestep.