| 经济全球化背景下的国际税收问题研究 |
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| 引用本文： | 李丹容.经济全球化背景下的国际税收问题研究[J].韶关学院学报,2007,28(5):40-42. |
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| 作者姓名： | 李丹容 |
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| 作者单位： | 广东建设职业技术学院,经管系,广东,广州,510450 |
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| 摘 要： | 对于全球化的影响的讨论涉及经济、政治、文化等多个领域,全球化对国际税收制度的影响也受到多方关注。通过引入相关的全球化理论,考察国家、纳税人在全球化影响下的行为模式来分析全球化对国际税收制度的影响。
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| 关 键 词： | 全球化 纳税人 税收主权 |
| 文章编号： | 1007-5348（2007）05-0040-03 |
| 修稿时间： | 2007-02-04 |
A Study of International Tax Issues under the Background of Economic Globalization |
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| LI Dan-rong.A Study of International Tax Issues under the Background of Economic Globalization[J].Journal of Shaoguan University(Social Science Edition),2007,28(5):40-42. |
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| Authors: | LI Dan-rong |
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| Institution: | Department of Economic Management,Guangdong Construction Vocational Technical Institution,Guangzhou 510450,Guangdong,China |
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| Abstract: | The impact of globalization on international taxation has been a hot topic in either academic field or practice.With introduction to the theory of globalization,this thesis is going to make a detailed analysis of the topic through observing governments and tax payers' behavior under the effect of globalization. |
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| Keywords: | globalization tax payer taxation authority |
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