摘要
财政政策协调是决定欧洲经济一体化成败的重要因素。欧元诞生以前 ,欧共体各国建立了财政政策协调的法律制度、共同预算制度 ,并在税制趋同等方面取得了令人瞩目的成就 ,这为欧元的顺利诞生奠定了坚实的基础。欧元正式流通 ,对欧盟的财政政策协调提出了更高的要求。欧盟原有的财政政策的协调机制、各成员国税制的差异、欧盟东扩带来的新老盟国税制的差异等问题成为欧盟未来发展的制约因素。因此 ,如何进一步完善财政协调的制度框架 ,加强财政和货币政策当局的协调和对话 ,真正实现成员国税制的趋同政策 ,成为欧盟目前财政政策协调的重点。本文将从实证的角度来分析欧盟的财政政策协调及其前景。
Fiscal policy co-operation is one of the important elements influencing European economic integration. The fiscal policy co-operation system set up by the member states of EEC includes fiscal policy co-operation law and the common budget system. It achieved a lot in the integration of taxation regime and laid down a solid foundation for Euro to be launched smoothly. But when Euro came into being, the fiscal co-operation system and the diversity of taxation regimes have become obstacles to the development of the EU. Therefore, perfecting the framework of fiscal policy co-operation, adjusting and strengthening the interaction between fiscal policy and monetary policy as well as realizing the integration of taxation regimes, have become the focuses of the fiscal policy co-operation of the EU.
出处
《欧洲研究》
CSSCI
北大核心
2003年第1期25-35,共11页
Chinese Journal of European Studies
