国际税收治理体系的演进:基于全球税收协定网络的形成  

Evolution of the International Tax Governance System:Based on the Formation of Global Tax Treaty Network

作　　者：马海涛[1] 姚东旻 孟晓雨 庄露 Ma Haitao;Yao Dongmin;Meng Xiaoyu;Zhuang Lu

机构地区：[1]中央财经大学 [2]中央财经大学中国财政发展协同创新中心

出　　处：《世界经济》2023年第5期3-28,共26页The Journal of World Economy

基　　金：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);中央财经大学一流学科建设项目“国际财税的政治经济学研究”的资助。

摘　　要：双边税收协定是协调国际税收合作、塑造国际税收治理体系最重要的政策工具。本文通过构建全球双边税收协定网络数据库,使用社会网络分析、回归分析及夏普利值分解等方法,从整体特征、内生演化机制和外部影响因素分析了全球税收协定网络的演进。研究发现:自1980年起,全球税收协定网络呈明显的“核心-边缘”结构,且该结构日趋稳固,中国等发展中国家在核心区的占比有所提升;“强者愈强”的累积优势和“能者居上”的吸引力是不同时期驱动全球税收协定网络形成的重要内在机制;此外,全球税收协定网络的形成与各国的经济及地理特征相关,且经济特征的影响日益凸显。本文的发现对中国如何深度参与国际税收治理,提升话语权具有政策意义。Bilateral tax treaties are the most important tools for coordinating international tax cooperation and shaping the international tax governance system.This work analyses the evolution of the global bilateral tax treaty network from the perspective of overall characteristics,endogenous evolution mechanisms and external influencing factors.It does so through the construction of the global tax treaty network database,using the methods of social network analysis,regression analysis and Shapley value decomposition.Throughout the study,it is found that:first,since 1980 the global tax treaty network has shown a clear“core-periphery”structure,which has become increasingly stable,while the proportion of developing countries such as China in the core area has been increasing;second,the cumulative advantages of“the strong are strengthened”and the appeal of“what is capable is the best”are important endogenous mechanisms driving the formation of the global tax treaty network over different periods;third,the formation of the global tax treaty network is related to the economic and geographical characteristics of countries and the impact of these characteristics is becoming increasingly prominent.The findings of this study present policy implications for China’s deep engagement and enhanced presence in international tax governance.

关 键 词：国际税收治理体系 双边税收协定 社会网络分析 

分 类 号：F811.4[经济管理—财政学]