【作者】 李霞；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2007， 硕士

【摘要】 改革开放以来，随着财政分权的逐步推进，尤其是分税制的确立，地方政府在财政支出上有了一定自主权，在取得收入上享有很大的自由裁量权，为了追求自身边界利益最大化，地方政府间的竞争格局逐步形成，地方利益冲突不断凸显，而地方政府间税收竞争作为政府间竞争的一种主要形式，经历了由逐渐展开到日趋恶化的过程，对国家经济诸多领域产生了影响。本文力图运用政府间税收竞争的一般理论，加上对我国政府间税收竞争问题的实证研究，来全面分析我国地方政府间税收竞争产生的原因、性质以及影响，并借鉴国外先进经验对规范地区间税收竞争提出政策建议——走和谐税收之路。本论文分为四章：第一章为绪论，重点阐述了选题背景、研究范围、文献综述等内容。第二章为地方政府间税收竞争概论，主要对政府间税收竞争的概念进行界定，并对相关理论基础进行介绍。第三章为对我国政府间税收竞争的实证分析，主要对我国政府间税收竞争的现状、产生原因以及存在的问题进行分析。第四章提出相关政策建议。更多还原

【Abstract】 Since reform and opening up, with the gradual progress of the separation of powers, inparticular the establishment of the tax-divided system, local governments have some autonomousright of financial expenditure and income. In order to pursue their own maximizing benefits, thelocal governments gradually formed the pattern of competition and the conflict of local benefitshas been evident. As a main form of competition among local governments, tax competition hasgone from a gradual development to the process of deterioration. And it has had an impact to thecountry’s economy in various fields.This paper seeks to use the general theory of tax competition among local governments,coupled with the empirical research of tax competition among the local governments in China,and to get a comprehensive analysis of the causes, nature and effects of tax competition amonglocal governments. Learning from advanced experience of foreign country to standardize taxcompetition among local governments, I make the policy recommendations—following thepath of harmony tax.This paper is divided into four chapters. The first chapter is the introduction, focusing ontopics background, the scope of the study, literature reviewing and so forth. ChapterⅡis theintroduction of the tax competition among local governments, defining the concept andpresenting the related basic theory. ChapterⅢis the empirical analysis, including the analysis ofthe status, causes and the problem. ChapterⅣsets out the relevant policy recommendations.更多还原