作　　者： ;

机构地区： 广东建设职业技术学院

出　　处： 《惠州学院学报》 2007年第4期45-49,共5页

摘　　要： 对于什么是有害税收竞争(harmful tax competition),有害税收竞争有何危害,学术界各家说法各异。文章以经济合作组织(OECD)关于有害税收竞争的定义界定为基础,着重分析了OECD定义下的有害税收竞争的定义和危害,介绍了国际合作打击有害税收竞争行为的动议以及对这些动议成效的评价。 Harmful tax competition is a relatively new issue to international taxation nowadays. However, there are debates in the definition of harmful tax competition and what harm it causes to economy. This paper will first take OECD＇ s definition of harmful tax competition as its theory basis, then put its focus on analyzing what harmful tax competition is and what harm it has caused, and in the end, introduce some international initiatives on curbing harmful tax competition practices and evaluate the effectiveness of those initiatives.

关 键 词： 税收竞争 有害税收竞争 报告 行为法典 国家 税收主权

领　　域： [政治法律] [政治法律] [政治法律]