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税收一体化的经济效应问题是税收一体化理论的核心内容之一。税收一体化静态效应是税收一体化经济效应研究的重点。所谓静态效应是指税收一体化在资源配置、生产效率和消费者福利这几个方面对区域内外的国民经济的影响,即在对外贸易方面所产生的效应。关于税收一体化的静态效应,可分为两组概念:第一组概念是贸易创造和正生产效应、正消费效应;第二组是贸易转向和负生产效应、负消费效应。由于了解了关税同盟就容易理解其他形式的税收一体化,所以,拟将关税同盟作为税收一体化的典型来分析税收一体化的静态效应。
The economic effect of taxation integration is one of the core contents of taxation integration theory. The static effect of tax integration is the focus of tax-integrated economic effects research. The so-called static effect refers to the tax integration in the resource allocation, production efficiency and consumer welfare these aspects of the national economy within and outside the region, that is, the effect of foreign trade. The static effects of tax integration can be divided into two groups of concepts: the first group of concepts is the trade creation and the positive production effect and the positive consumption effect; the second group is the trade diversion and negative production effect and the negative consumption effect. Since it is easy to understand other forms of tax integration with the understanding of the Customs Union, it is proposed that the Customs Union be used as a model for taxation to analyze the static effects of taxation integration.