- 學位論文
全球化對中國大陸財稅體制之影響 －歐盟、美國與中國大陸財稅改革之比較分析
Globalization and Fiscal Institution in Mainland China- challenges and responses from regional integration
摘要
本文嘗試從區域整合觀點，來探討全球化下中國大陸財稅體制的發展。本文認為，應運全球化的衝擊產生了新的租稅典範，蘊含了新的課稅倫理基礎；在全球主義與區域主義的脈絡下，國家的「課稅主權」已有必要放寬原有的國家主義視野，並將區域整合的因素納入考量。 本文分從國家主義、全球主義以及區域主義三個脈絡來探討全球化下的財稅體制。本文認為國家主義的財稅體制，其典範強調民主性的強弱以及分配性的高低；而全球主義的脈絡下，典範則轉變成為強調國家性強弱與屬人性的高低。從而，作為緩和國家主義與全球主義間衝突的區域主義，則必須同時考量上述二者的典範共存的現象以及其間的互動關係。 架構上，本文分從（一）歐盟、（二）美國與（三）台灣之發展情節，來評估中國大陸的財稅體制的未來動向。在結論上，本文認為，從區域主義觀之，中國大陸之於亞洲，朝向美國式「財政聯邦體制」的發展，雖然值得期待，但可預見性不高；毋寧歐盟式「財政聯盟制」或兩岸式「財政準夥伴關係」，是較為可能發生的發展情節。
並列摘要
This paper tempts to discuss, mainly from the view of regional integration, the response of Mainland China’s fiscal institution in face of globalization. We believe that a shift of tax paradigm has occurred due to globalization, which entails new ethical foundation to conform to. The so-called “tax sovereignty” has to loosen its original nationalistic vision and takes into account international factors. Meanwhile, “institutionalists” look at state as agents participating international tax plannings, as analyzing factor. The structure of the paper is triparti-outlined: fiscal union and its member states, fiscal federation and its states, and the central-local relationship under fiscal unitary state, exampled respectively, EU, US, and PRC. Cross-Strait Relation is covered accordingly. In summary, we believe that fiscal federalism, though desirable as it may be, is less probable than the alternative of fiscal union, or the fiscal quasi-partnership.