A Study On The International Cooperation Of Tax Administration

On condition of the rapid development of economic globalization and internationally close mutual reliance, there are more and more externalities of one country's policies and administrations, as well as international public problems. In the area of tax administration, the government of a country is facing more and more difficulties when dealing with such problems as international tax evasion, international tax avoidance, bilateral/multilateral advanced pricing arrangements affairs, tax affairs on electronic commerce and solution to international tax disputes. These problems are seriously blocking the international trade and investments.For the difficulties of harmonizing tax policies of different countries, it is practically viable to mitigate or eliminate the impediments and distortions of tax on international economic exchange through international cooperation of tax administration (ICTA). This dissertation is to study the rule of ICTA so as to provide reference to governments. There are 6 chapters:The first chapter, as an introduction to the dissertation, is about the study significance, definitions of relevant concepts, review of literature, study design and structure, theoretical basis, innovations and limitations of the dissertation.In chapter 2, problems and difficulties of one country's tax administration are systematically analyzed according to Chinese tax administration experiences in an experimental way, only to justify the necessity of ICTA.In chapter 3, the viability and difficulties of ICTA is theoretically analyzed, beginning from the description of present environment of international politics and economy, using the game theory and theory tools of international politics and institutional economics, with the conclusion that solutions to the difficulties lie in the supply and the innovations of international institutions relevant to ICTA.In chapter 4, the changing rules of the content and code of ICTA is studied, which mainly covers international exchanges of tax information, tax collection assistance, and resolution to the international tax disputes. In chapter 5, in order to ensure a better implementation of the international institutions, a more efficient supply of international public goods, the international organization theory is discussed, as well as the status, difficulties and solutions, characters and functions of ICTA organization.Chapter 6 attempts to analyze Chinese position, as the biggest developing country, in the environment of the international tax, and provides relevant suggestions to the way China takes part in ICTA and its organization.