摘要
联合国参与全球税收治理已有悠久的历史。2023年12月22日,联合国大会通过了《在联合国促进包容和有效的国际税务合作》决议,这一历史性决议引发了关于联合国在全球税收治理中作用的思考。通过SWOT分析,可以发现联合国参与全球税收治理的优势包括会员国的广泛性、处理各类国际事务经验的丰富性、决策机制的民主性和透明性,劣势包括现行国际税务合作机构地位的局限性和专业资源的有限性。同时,广大发展中国家的支持和发达国家的阻挠反对则分别给联合国参与全球税收治理带来了机遇和挑战。在未来相当一段时期内,联合国和经济合作与发展组织的关系或将呈现竞争、协作与互补并存的格局。全球税收治理体系如何变革取决于各辖区和国际组织多维复杂的相互博弈,全球税收治理的公正民主化仍需经历艰难漫长的过程。中国应当积极引领全球税收治理体系的变革方向,维护真正的多边主义和以国际法为基础的国际秩序,支持联合国在全球税收治理中发挥更加重要的作用,加强发展中国家间的税收协调与合作。
The United Nations has a long history of involvement in global tax governance.On 22 December 2023,the United Nations General Assembly adopted the resolution "Promotion of Inclusive and Effective International Tax Cooperation at the United Nations",sparking reflections on the role of the United Nations in global tax governance.A SWOT analysis reveals that the strengths of the UN participation in global tax governance include its widespread membership,rich experience in handling various international affairs,and the democratic and transparent decision-making mechanism.However,weaknesses include the restricted status of existing tax cooperation institutions and the limited availability of professional resources.Simultaneously,support from developing countries and opposition from developed countries present both opportunities and challenge for the United Nations in global tax governance.In the foreseeable future,the relationship between the United Nations and the OECD may evolve into a coexistence of competition,cooperation and complementarity.The transformation of the global tax governance system depends on the multifaceted interactions between jurisdictions and international organizations,and achieving a just and democratic global tax governance requires a challenging and prolonged process.China should actively lead the reform direction of the global tax governance system,uphold genuine multilateralism and the international order based on international law,support the United Nations in playing a more significant role in global tax governance as well as enhance tax coordination and cooperation amongdevelopingcountries.
出处
《国际税收》
CSSCI
北大核心
2024年第6期61-71,共11页
International Taxation In China
基金
国家社会科学基金重点项目“法典化时代中国国际反避税立法研究”(项目编号:23AFX025)的阶段性研究成果。
