摘要
经济数字化是21世纪社会发展的一大趋势,对现有的政治经济秩序造成了很大的冲击,并给全球税收治理带来了严峻的挑战。本文以经济数字化的发展特征和趋势为逻辑起点,分析了经济数字化对全球税收治理秩序的冲击及由此带来的困境,并在推演OECD和欧盟等世界主要经济体应对经济数字化挑战的税收政策实践的基础上,就重塑数字经济国际税收规则,构建全球税收治理新秩序,提出了制度设想和政策建议。本文认为,经济数字化背景下重塑全球税收治理秩序,应当以认知上的包容开放界定政府市场的角色定位,以政治上的合作信赖促进税收领域的协作共治,以制度上的共识趋同促进税收领域的秩序重构,以技术上的互助协同促进税收领域的征管胜任。
Economic digitization is a major trend of social development in the 21st century,which has caused a great impact on the existing political and economic order,and this impact has brought severe challenges to global tax governance.This paper takes the development characteristics and trends of economic digitalization as a logical starting point,analyzes the impact of economic digitalization on the global tax governance order and the dilemma caused by it,and deduces the tax policies of major world economies such as the OECD and the European Union to meet the challenges of economic digitalization on the basis of practice,it puts forward system assumptions and policy suggestions for reshaping the international tax rules of the digital economy and building a new order for global tax governance.This paper argues that in order to reshape the global tax governance order in the context of economic digitalization,we should define the role of the government market by cognitive inclusiveness and openness,promote the cooperative co-governance in the tax field by political cooperation trust,promote the rank reconstruction in the tax field by institutional consensus convergence,and promote the tax collection and management competence by technical mutual assistance and coordination.
作者
刘建徽
周志波
Liu Jianhui;Zhou Zhibo
出处
《宏观经济研究》
CSSCI
北大核心
2020年第6期49-60,共12页
Macroeconomics
基金
重庆市社会科学规划一般项目“‘互联网+’视阈下重庆自然人税收治理体系研究”(批准号:2018YBJJ048)
西南大学中央高校重点项目(批准号:SWU1709261)的资助。
关键词
经济数字化
全球治理
税收合作
国际税收
Economic digitalization
Global governance
Tax cooperation
International tax
