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在本文一开头就提出了这样一个问题:欧盟是否有一个集权化的财政结构?我们对这个问题的分析将表明欧盟的财政结构不是集权的,因为欧盟或许只有较低的或中等程度的财政集权。然而,这个答案具有误导性,因为尽管只有较低或中等程度的财政集权化(Fiscal Centralization),但在欧盟内部却存在着显著的政府间财政关系。这种关系最好描述为财政一体化(Fiscal Integration)而不是财政集权化。本文分成三部分。第一部分我们将描述财政集权化和财政一体化的基本特征。在第二部分,我们将把第一部分中的理论结果应用于欧盟案例的研究。第三部分总结研究结果,并对欧盟财政体制将朝着更加一体化或集权化的可能发展方向提供一个展望。
From the very beginning of this article, we ask the question whether the EU has a centralized fiscal structure. Our analysis of this issue will show that the EU’s fiscal structure is not centralized because the EU may have only a relatively low or medium level of fiscal power . However, this answer is misleading because, despite only low or moderate Fiscal Centralization, there are significant intergovernmental financial relationships within the EU. This relationship is best described as fiscal integration rather than fiscal centralization. This article is divided into three parts. The first part we will describe the basic features of fiscal centralized and financial integration. In the second part, we will apply the theoretical results from the first part to the EU case studies. The third section summarizes the findings and provides a perspective on the possible direction of EU fiscal system towards more integration or centralization.