全球税收发展十年回顾与展望  

A Review and Outlook on Global Tax Development in the Past Decade

作　　者：孙红梅[1] 梁若莲 SUN Hongmei;LIANG Ruolian

机构地区：[1]国家税务总局税收科学研究所 [2]国家税务总局广东省税务局

出　　处：《国际税收》2023年第2期28-35,共8页International Taxation In China

摘　　要：过去十年,百年变局与世纪疫情加速演进,世界秩序和国际格局发生深刻变化。在此背景下,全球税收治理也经历了不断解构、调整、重塑和完善的过程,税收日益成为全球经济治理的重要手段。本文从全球、区域和国家三个层面回顾了过去十年全球发生的重大税收事件并进行总结与展望,为把脉未来国际税收发展“大势”提供参考。The past decade has seen profound changes taking place in the world order and the international landscape against the background of the slowing world economy and the lingering COVID-19 pandemic.In this context,the global tax governance system is also undergoing the process of deconstruction,adjustment,remodeling and improvement.Taxation has increasingly become an important tool for global economic governance.This paper reviews the major tax events taking place in the past ten years from the global,regional and national aspects,before giving an outlook on the development trend of international taxation in the future.

关 键 词：全球税收发展 全球税收治理 税收大事件 

分 类 号：F810.42[经济管理—财政学]