摘要
国际税收治理是全球经济治理的重要议题。当前对于国际税收的研究大多从政策制定与技术细节入手,忽略了国家间的互动博弈及其蕴含的政治经济学属性。本文以马克思主义政治经济学为指导,构建国际税收治理的政治经济学理论分析框架。在宏观层面,本文利用社会网络分析法证实了国际税收存在“核心-边缘”的治理格局,国际税收治理体系与世界体系的形成存在耦合性,总结了国际税收治理体系内国家的特点。在微观层面,本文从资本的国际化运动和跨国生产的角度,分析了跨国公司在国际不平等交换和国际税收治理问题形成中的作用,揭示了国际税收规则的制定始终是核心区国家博弈的结果,国际税收规则在分配领域维系并巩固了“核心-边缘”结构存在的不平等交换。在当前国际垄断资本主义和数字经济迅速发展的背景下,新矛盾的出现推动着国际税收变革,但国际税收规则的制定权仍主要掌握在核心区国家手中,新规则的制定仍体现为对“核心-边缘”的巩固。基于此,本文总结了国际税收治理的特征,并对国际税收治理未来发展进行展望。
International tax governance is an important topic of global economic governance.Existing research on international tax governance mostly focus on policy-making and technical details,ignoring the interactive game between countries and the significance of political economy.Under the guidance of Marxism,we construct a theoretical political economy analysis framework of international tax governance.At the macro level,we use the social network analysis method to confirm international tax governance follows the"core-periphery"structure,and there is the coupling between the international tax governance system and the world system.We summarize the national characteristics in the international tax governance system.At the micro level,from the perspective of capital internationalization and transnational production,we analyze the role of multinational corporations in the formation of international unequal exchange and international tax governance.We find that the formulation of international tax rules is the result of the game between countries in the core area.International tax rules maintain and consolidate the unequal exchange in the"core-periphery"structure through distribution.With the rapid develop-ment of transnational monopoly capitalism and digital economy,the emergence of new contra-dictions promotes the reform of international tax governance.But the formulation power of international tax rules is still mainly in the hands of core area's countries,and the formulation of new rules still reflects the consolidation of"core-periphery"structure.We summarize the characteris-tics of international tax governance,and looks forward to its future development.
作者
马海涛
姚东旻
孟晓雨
庄露
Ma Haitao;Yao Dongmin;Meng Xiaoyu;Zhuang Lu(Center for China Fiscal Development,Central University of Finance and Economics,Beijing 102206,China)
出处
《南开经济研究》
CSSCI
北大核心
2022年第6期3-25,共23页
Nankai Economic Studies
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(19ZDA070)
国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(20AJY020)的资助。
