关于国内税收竞争问题的研究进展——基于CSSCI来源期刊(1999—2017)的文献可视化分析  

A Review of Domestic Tax Competition: An Analysis of CSSCI Journal Articles in 1999—2017

作　　者：杨海华[1] YANG Hai-hua(School of Economics, Chinese Academy of Governance, Beijing 100089, China)

机构地区：[1]国家行政学院经济学教研部,北京100089

出　　处：《山西师大学报（社会科学版）》2018年第3期29-35,共7页Journal of Shanxi Normal University(Social Science Edition)

基　　金：江苏省社会科学基金项目(15EYB004);江苏省社科联应用研究项目(16SYB-059);江苏省高校哲学社会科学研究基金项目(2017SJB1540)

摘　　要：税收竞争是破解我国很多经济发展问题的一把钥匙,从税收竞争问题破题以来,国内学界一直保持着高度的关注。基于CSSCI期刊来源(1999—2017)的文献梳理发现:研究文献持续保持着较高的产出水平;期刊来源由财税类专业期刊不断转向社会科学综合类期刊;研究内容由国际税收竞争问题逐步转向国内税收竞争问题,而且以横向税收竞争问题研究为主。但整个研究过程中存在着学理研究不够深入、税收协调问题研究匮乏等问题。因此,未来国内税收竞争问题的研究一方面要注重国内税收竞争理论创新,另一方面要注重国内税收协调问题的研究。Tax competition is a key to solving many economic development problems in China. The domestic academic circle has been paying close attention to it since its birth. According to the literature of CSSCI journal source（ 1999—2017）,we can find out that the literature continues to maintain a high level of output; The source of journals is constantly turned to the social science journal from the fiscal journal. The research content is gradually turned to domestic tax competition from international tax competition,which is mainly based on horizontal tax competition. However,there are some problems,such as lack of study depth,lack of research on tax coordination and so on. Therefore,the future research on domestic tax competition should focus on the innovation of domestic tax competition theory and the research on domestic tax coordination.

关 键 词：税收竞争 财政分权 税收协调 

分 类 号：F812.42[经济管理—财政学]