新疆财经 ›› 2017,Issue (4): 5-10.doi: 10.16716/j.cnki.65-1030/f.2017.04.001

• 经济理论与实践 •    下一篇

国际公共产品的税收供给困境研究

李贞, 魏泽晴   

  1. 中央财经大学 财政税务学院,北京 100081
  • 收稿日期:2017-04-10 出版日期:2017-08-25 发布日期:2020-11-26
  • 作者简介:李贞(1969-),女,教授,博士,研究方向:国际财政与税收;魏泽晴(1994-) ,女,硕士研究生,研究方向:财政学。
  • 基金资助:
    2017年财政部部省共建项目“非税收入立法国际比较研究”

A Study of Dilemma of Tax Provision for International Public Goods

Li Zhen, Wei Zeqing   

  1. Central University of Finance and Economics, Beijing 100081, China
  • Received:2017-04-10 Online:2017-08-25 Published:2020-11-26

摘要: 伴随着经济全球化、政治多极化进程的不断深化,经济动荡、气候变暖、传染病肆虐、非法贸易盛行、领土争端日益激烈等众多问题成为了区域乃至全球关注的焦点。因此,国际公共产品的供给成为当今世界亟待解决的问题之一。而寻找有效且长远的资金供给方式是解决国际公共产品供给不足问题的核心。国际征税作为国际公共产品供给资金的主要来源,还存在国际征税机制困境、国家间征税关系协调困境和国家内部遵从困境。为此,本文提出了相应的解决措施,以缓解国际公共产品的供给压力,改善全球经济、政治和社会状况。

关键词: 国际公共产品, 国际征税, 征税困境

Abstract: With the deepening of economic globalization and political multi-polarization, the problems such as economic turmoil, global warming, infectious disease outbreak, illegal trade prevailing and territorial disputes are becoming increasingly fierce and become the focus of the regional and global concern. Therefore, the problem of the provision of international public goods has been widely concerned, and it has become urgent in the world today. On the basis of international public goods provision, the effective and long-term funding is the core to solve the problem. In this one, the international tax as a major source of international public goods provision, which should be analyzed the existing difficulties, put forward the corresponding measures, has important significance for the mitigation of international public goods provision pressure, and improving the global economic, political and social conditions.

Key words: International Public Goods, International Taxation, Taxation Dilemma

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