稅收競爭視角下的區(qū)域經(jīng)濟差距研究.pdf

1、西北師范大學(xué)碩士學(xué)位論文稅收競爭視角下的區(qū)域經(jīng)濟差距研究姓名：楊莉申請學(xué)位級別：碩士專業(yè)：@指導(dǎo)教師：梁紅梅2009-03IIIAbstract Abstract AbstractAbstractRegional disparity is a general phenomenon in the world economic development.Since the reform and opening up in our countr

2、y, unbalanced regional development hasbeen existing, though the economy has made a rapid growth and the comprehensivenational strength has a remarkable reinforcement. In recent years, regional disparitybecomes greater. R

3、egional disparity is not only the result of the history and the differencebetween realistic internal and external environmental condition, but also is related to thelevel and the stage of economic and social development.

4、 With carrying out thedecentralization and profit, especially the tax-sharing systems, the independent ability oflocal authority gradually strengthen. It has obvious impetus to seek financial balance bythemselves. The ta

5、x as the major instrument of financial revenue and economicaladjustment naturally becomes the core among the government benefit. Also because oflacking constraint by the tax system, the tax competition like western count

6、ries amongareas emerged.This article mainly researches on the influence that the tax competition expands theregional economy disparity and studies the regional economy disparity form a newperspective— tax competition. It

7、 has explained that regional economy disparity is themain reason which cause the tax competition. At the same time, because of unbalancedgovernment decision-making mechanism, transfer payment system, imperfect tax system

8、and asymmetrical power and property and so on let the tax competition become more andmore severely. Through the empirical analysis, this article will research one of the taxcompetition negative effect——Intensifies the re

9、gional economies disparity. It studies taxcompetition's weak characteristics of western areas and the regional disparities furtherexpansion which was brought by these characteristics. Based on this, this article adva

10、ncespolicy proposal to standard regional tax competition, such as, developing area of taxcollaboration and financial management system, completing the main taxes and officialexamination system and so on.Keywords: Keyword