Economic Globalization And The Tax Benefits Of International Coordination

Economic globalization is the focus of the current theoretical research. But global benefits distribution system does not cause much attention and research. The thesis attempts to explain the framework and vision for benefits coordination of international tax which make up the important components of global benefits distribution system and offers the countermeasures for China to participate in the benefits coordination of international tax. To achieve this goal, the thesis analyses and research on the operation mechanism of economic globalization , the benefits conflict of international tax together with its causes and consequences , the practice and effect of the benefits coordination of international tax from the angle of economic globalization.The thesis is classified into 8 chapters according to the research purpose and logical arrangement.Chapter 1 is the introduction of the thesis, which analyses the necessity of the research on global benefits distribution system and explains the theme and the angle of research. It also defines the three technical terms " economic globalization", "the benefits of international tax", " international coordination of tax benefits" and explain the research methodology and structure.Chapter! is the theoretical basis and background, which studies the development , features ,driving forces ,essence, contradiction and future trends of globalization. Globalization is the efficiency development mechanism driven by the development of global productivity and the participators of globalization(including nation-state and economic entities) pursuing the benefits of development with focus on science and technology.Chapter 3 reveals the general situation and results of the benefits conflict of international tax based on the analysis and research of the mechanism of economic globalization. It points out the contradiction between organization forms of global production and trade and tax system (which is part of production relationship).Chapter 4 analyses the benefits conflict of international tax together with its causes and consequences. The thesis exploits several scientific theories and reveals that the essence of the conflict lies in the contradiction between global organization forms of economic activities (production and trade) and the global benefits distribution system(which belongs to production relationship).This chapter also analyses how the benefits conflict of international tax twist global benefits distribution system, do harm to the benefits of nation-state , restrict the supply of global public goods and global efficiency and in consequence hinderthe healthy development of economic globalization.Chapter 5 makes empirical analysis with 4 representative cases, i.e. the tariffs coordination dominated by GATT/WTO; the tax agreement under the guidance of UN rules and OECD rules; the benefits coordination of tax in OECD and the practice of European tax integration. The chapter also gives an objective evaluation of their effects.Chapter 6 based on the research results of the former chapters ,offers the theoretical framework concerning economic globalization and the benefits coordination of international tax; analyses the theoretical basis coordination principle, coordination fields and operation framework.. It also expresses the vision for the establishment of global tax coordination mechanism.Chapter 7 analyses and look into the issues and barriers for China to participate economic globalization, especially investigating the aspect of tax benefits under WTO regime. It provides flexible countermeasures to gain benefits and avoid loss as well.Chapter 8 sums up the main points and makes concluding remarks . It also points out the creative viewpoints and the room for improvement together with the plan for further research and its possible direction.