摘要
本文以税收与经济的关系为基础,从世界经济发展趋势的角度来探求全球税收制度的发展趋势,分别论述了经济全球化、经济信息化以及经济可持续发展等因素对于世界税收制度发展趋势的影响,并对国际税收组织建立的必要性进行了探讨。
Based on the relationship between taxation and economy, the essay probes into the trend of the international taxation system according to the trend of the development of the world economy. Then it expounds some factors, such as economic globalizationeconomy information and sustainable development, which affect the development of the international taxation system. It also discusses the necessity of the foundation of international tax organization.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第2期5-8,共4页
Journal of Central University of Finance & Economics
关键词
经济全球化
税收国际化
经济信息化
Economic globalization The internationalization of taxation Economic information
