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税收竞争中存在的地方政府行政权力滥用,不仅扰乱了公平竞争的市场秩序,也严重破坏了税法的统一性和严肃性,影响了资源的合理配置和经济的稳定发展。追求自身利益最大化的内在动力、包括税制在内的与税收竞争相关的法律制度的不完善,以及缺乏有效的法律制度实施机制,是税收竞争过程中地方政府仍然滥用行政权力进行干预的主要原因。因此,必须通过推进税制改革和加强相关的法律制度建设来遏制地方政府的这种失范行为,为有序的税收竞争提供一个良好的外部环境。
Abusing the administrative power of local governments in tax competition not only disrupts the market order of fair competition but also seriously undermines the unity and seriousness of the tax law and affects the rational allocation of resources and the steady economic development. Intrinsic motivation for pursuing self-interest maximization, imperfect legal system related to tax competition including taxation system, and lack of an effective legal system implementation mechanism are the main reasons why local governments still abuse administrative power in tax competition . Therefore, it is imperative to curb the misconduct of local governments by advancing the reform of the tax system and strengthening the construction of relevant legal systems, so as to provide a favorable external environment for orderly tax competition.