摘要
从国际税收体系诞生以来,国际税收规则制定的合法性一直受到质疑,这是由于国际税收规则制定存在结构性和程序性的合法性缺陷,并由此产生国际税收网络的外部性,使得处于劣势地位的发展中国家承受压力与负担。在国际税收规则制定与国际税收合作的进程中,合法性问题需要得到重视并予以解决,同时,发展中国家应当抓住机遇,努力提高话语权与影响力。
Since the birth of international tax system,the legitimacy of rulemaking of international tax has been continuously questioned,due to the deficits of structural and procedural legitimacy in this field and the externality of international taxation network,which makes the disadvantaged developing countries suffer the pressure and burden.In the process of the rulemaking of international tax and the cooperation of international taxation,the issue of legitimacy should be paid attention to and settled down.Meanwhile,developing countries should capture opportunities and arm themselves to raise their influence and the power of their voice.
出处
《财政科学》
CSSCI
2021年第10期107-119,共13页
Fiscal Science
基金
研究阐释党的十九届四中全会精神国家社科基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(20ZDA104)的阶段性成果。
