International Tax Competition Coordination In The Context Of Globalization

In the era of globalization, competition between different countries becomes increasingly fierce. A growing number of countries make use of tax to compete with each other, which makes international tax competition fiercer and fiercer. The international tax competition promotes economy development dramatically, however,at the same time, people begin to pay attention to the bad results caused by harmful international tax competition . How to regulate the international tax competition and stop the harmful international tax competition? That is an urgent issue to solve.This thesis systemically analyzes the definition of international tax competition, and clarifies the character of international tax competition. Then the thesis exams the advantages and disadvantages of the international tax competition coordination models. Finally, the thesis makes some suggestions for China to join in the international tax competition coordination. There are three chapters in this thesis.Chapter 1 is about the general knowledge of international tax competition. It firstly talks about the definition of international tax competition, and then analyzes the reasons for the origin and development of international tax competition. It secondly analyzes the main character of international tax competition and classifies the international tax competition into different kinds. It pays special attention to the character of harm international tax competition and its bad results.Chapter 2 is about the way of international tax competition coordination. This chapter exams some basic principles that are expected to obey, and then it talks about some main models of international tax competition coordination. They are unilateral model, tax treaty model, regional tax integration model and global coordination model. In addition, it analyzes the advantages and disadvantages of the models mentioned above.Chapter 3 is about the suggestions made for China to join in the international tax competition coordination. Based on the basic reality of China, it firstly analyzes the impact, generated by international tax competition, on China. It secondly makes some suggestions. In my opinion, China, as a developing country, should join actively in international tax competition, and reform the existing tax incentive policy and income tax law for enterprises in order to meet the need of international tax competition and coordination. At the same time, I suggest that China should join actively in international tax competition and coordination, make the game rules. Only in this way, can China protect its economic interest.