税收竞争及其治理中的地方政府角色困境

发布时间：2018-04-14 03:06

  本文选题：税收竞争 + 政府角色　； 参考：《西南民族大学学报(人文社科版)》2017年05期

【摘要】：在我国,各级政府税收存在竞争特性。国内税收竞争中存在各级政府扮演多重角色冲突。结合法律规范对各级政府角色的预期,发现政府角色扮演与角色预期不一致导致了税收竞争及其治理中的政府角色困境。同时以角色调试、制度修正与行为纠偏为基础,达成税收竞争各级政府角色认知一致,理顺税收竞争治理法治化逻辑。
[Abstract]:In our country, all levels of government taxation has competitive characteristics.In the domestic tax competition, the governments at all levels play many roles in the conflict.Combined with the legal norms of the role of the government at all levels of expectations, it is found that the role of government role play and role expectations inconsistent with the tax competition and the governance of the role of the government difficulties.At the same time, on the basis of role debugging, system modification and behavior correction, the governments at all levels of tax competition are in accordance with their roles, and the logic of legalization of tax competition governance is straightened out.
【作者单位】： 重庆工商大学财政金融学院;
【基金】：重庆市教委软科学项目“税银互动信用机制风险控制研究”(KJ1706180)阶段性成果
【分类号】：D630;F812.42
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本文编号：1747415