Tax Revenue In The Economic Globalization, Of International Coordination

The economic globalization has not only been enlarging and furthering economic relations among countries, but also complicating the distribution of tax between them, which is gradually bringing about more and more international conflicts and collisions in tax. Thus, it entails the strengthening of international coordination in taxation. And, what is the theoretical basis on which to conduct international coordination? What are the restricting factors in practice? What a prospect do we face? All of the questions call for a considerable study. As the economic globalization is out of an unbalanced structure of the world economy, it is important for us to promote a balanced development of the world economy by way of international harmonization in tax. Moreover, it is of practical implication and of special importance to make China's economy fit into the world by regulating China's current tax policy and systems, hi line with the above considerations and based on the theories of international economics, public finance, and taxation, I have, theoretically and practically, macrocosmically and microcosmically, chronologically and synchronically, made a comprehensive and systematic study about international tax coordination and presented my opinions and proposals on the subject.The dissertation consists of six chapters the first of which is an introduction. It analyses the necessity of international tax coordination in the trend of economic globalization. It then describes progress of related studies in China and abroad. Some basic concepts and the range of study in relation with the dissertation are defined subsequently. Lastly, its structure and main contents are shown.Chapter II considers the international conflicts in tax and their negative effects in the economic globalization. The development of economic globalization will surely lead to more and more international conflicts in tax. That is due to the variation between tax systems of different countries, the gradual amalgamation of global economy and the further consciousness of state sovereignty have intensified the existing collisions in tax systems between countries. Varied in form as the international conflicts in tax are, the essence is the clash of economic interests between countries. Without necessary coordination, the increasing clashes would unavoidably do harm to the economic interests of other countries and of the world as a whole.-3-Chapter III makes theoretical analyses of international coordination in tax. It starts with the two basic principles, i.e. the principles of equality and of efficiency, which must be held in the process of international coordination in tax. And then, it makes some comments on diversified theories and their points of views. On such basis, it explores the possibility of international harmonization in tax and the possible contradiction which might emerge in the course of harmonizing. The unity between the world efficiency and its interest on one hand and the state efficiency and its interest on the other makes the international harmonization in tax possible. But the realization of international harmonization in tax lies in the realization of national interest. The process of coordination is filled with disagreements and conflicts, which manifest themselves in the contradictions between harmonization and sovereignty, those between developed and developing countries, and those arising from the differences in social economic structures and the objectives in social distribution between different countries. The last part of the chapter explores the mechanisms and the patterns of international harmonization in tax.Chapter IV examines the international harmonization in the field of commodity tax, including tariff and internal commodity tax. It poses theoretical bases and real restricting factors of the harmonization of tariff policy, and then analyses the features and limitations of the two existing mechanisms in coordination, that is, the global mechanism-WTO and the regional mechanism, including customs union and...