摘要
地方政府间税收竞争是指地方政府竞相实施各种税收优惠,以吸引更多生产要素流向本辖区的行为。从理论上分析,地方政府间税收竞争可能产生良性或者恶性两种结果,而决定竞争结果的关键因素是博弈规则的设计。宪政是地方政府间税收竞争由无序导向有序的重要保障。构建地方政府间税收竞争的宪政环境应当着手进行:推行地方自治,合理划分事权和财权;健全地方民主,有效约束地方政府税收竞争行为;保障要素自由流动,促进地方政府良性竞争以及建立协商机制,合作反对恶性竞争等。
Tax competition between Local governments is that they take tax concessions to attract more factors of production. By theoretical analysis, tax competition between local governments might has good or veil results, but it is a critical factor in determining the result that is the game design. Constitutionalism is an important protection that tax competition is order. Tax competition intuitions in constitutionalism should include implementing local self-government and rational dividing of powers and fiscal; improving local democracy and restricting tax competition; protecting elements free flowing and promoting healthy competition, and establishing local government consultation and cooperating against veil competition.
出处
《江南大学学报（人文社会科学版）》
2007年第4期31-34,共4页
Journal of Jiangnan University：Humanities & Social Sciences Edition
基金
辽宁省高等学校人文社会科学重点研究基地科学研究项目"地方财政权的宪政逻辑和制度构建"(项目号:J05058)的阶段性研究成果之一
关键词
地方政府
税收竞争
宪政
地方民主
地方自治
local government
tax competition
constitutionalism
local democracy
local self government
