全球经济一体化与税收国际化趋势的探究  

The Probe into the Trend of the Global Economic Integration and Taxation Internationalization

作　　者：王良穆[1] 董俊英[2] 

机构地区：[1]中国人民大学,北京100872 [2]中央财经大学,北京100081

出　　处：《中央财经大学学报》2005年第2期5-8,共4页Journal of Central University of Finance & Economics

摘　　要：本文以税收与经济的关系为基础,从世界经济发展趋势的角度来探求全球税收制度的发展趋势,分别论述了经济全球化、经济信息化以及经济可持续发展等因素对于世界税收制度发展趋势的影响,并对国际税收组织建立的必要性进行了探讨。Based on the relationship between taxation and economy, the essay probes into the trend of the international taxation system according to the trend of the development of the world economy. Then it expounds some factors, such as economic globalizationeconomy information and sustainable development, which affect the development of the international taxation system. It also discusses the necessity of the foundation of international tax organization.

关 键 词：经济全球化 税收国际化 经济信息化 

分 类 号：F812.42[经济管理—财政学]