論我國國內(nèi)橫向稅收競爭.pdf

1、山東大學(xué)碩士學(xué)位論文論我國國內(nèi)橫向稅收競爭姓名：黃春蕾申請學(xué)位級別：碩士專業(yè)：財政學(xué)指導(dǎo)教師：樊麗明2002.3.20山東大學(xué)碩士學(xué)位論文ABSTRACTSThepro—marketanddecentralizationreforminChinasince1980”hasmoldedthecomparativelyindependentInterestsoflocaIgovernmentswiththeirpowerandrolesig

2、nificantlyimprovedCompetitionbetweenlocaIgovernmentshascomeintobeingasaresultoflocaIgovernments’desiretomaximizetheinterests’borderoftheirownThiskindofcompetitionhasalsohappenedintherealmoftaxation1nthepracticevariousran

3、domtaxabatementand；ncentivesaremadeandofferedtotheextedorbusinessandinvestorsbyIocalgovemmentsforlheoutcomeofspecificfImllocationdecisionsInaddition。locaIgovernmentsalsocompetetOlmprovetheirservicestoreducethetaxpayers’i

4、ndirecttaxburdenstoaftractbusinessLocaltaxcompetitioninourcountryhasbecomeanjmportantphenomenonandhasawiferangeeffectonoureconomicopemtionHoweverithasnotbeenpaidenoughaRentiontonotonlybytheeconomictheoristbutalsothepract

5、icedepartmentsWhilefocalcompetitionphenomenonhasexistedforaIongtimeinourcountrytheconceptoftaxcompetitionisiustanewoneforusDustotheinadequatestatisticsandstudyofthecomplicatedtaxcompetitionphenomenonandthesystematicaland

6、jnstitutionaIorigins，completeanalysisonout“JocaIfaxcompetitionhasnotbeenmadeAIlthesehavepreventedusfromdevelopinganobjectiveandimpartialopiniononthetaxcompetitionthusimpedinguseffectivelysolvingthefollowingproblemsandcon

7、tradictionbetweenlocaljurisdictionsinthepracticeConsidedngthissituation，theauthorwilltrytoembracelocaItaxcompetitioninthepublicfinancetheoryinordertogiveitamoresystematicaIanalysisthatistosearchforjIsorigin。tosumupitsvan

8、ousdevelopmentfomlstoinvestigateitstwosidedeffectsonthewholenationaIeconomyandeventuallyfindouteffectivesolutionsonfomlingasoundcircumstancesforthehealthydevelopmentoflaxcompetitionAccordinglythisarticleisdividedintothre

9、eparts1nthefirstpartthetheoryanalysisjncludesthedefinitfonforseveraIconceptsrelatedtothelocaltaxcompetitionsortsoftaxcompetitionthefoITnationmechanismandtwosideseffectInthesecondpartempiricalanalysisisperformedacco—ingto