| 20世纪末拉美国家税制改革的动因及其启示 |
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| 引用本文： | 王春元.20世纪末拉美国家税制改革的动因及其启示[J].浙江教育学院学报,2012(4):51-56. |
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| 作者姓名： | 王春元 |
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| 作者单位： | 浙江外国语学院国际工商管理学院,浙江杭州310012 |
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| 基金项目： | 浙江省教育厅科研计划项目（Y201222914） |
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| 摘 要： | 20世纪末拉美国家进行的税制改革对所在国家政治、经济及社会发展产生了深远影响。税制改革以建立更为有效率和中性的税收体系为目标。拉美国家的税制源于国内外多方面原因,包括国内政治和经济压力,政府官员的推动,经济学理论的发展和影响,国际组织的政策杠杠作用以及经济全球化,这些因素共同推动了拉美国家的税制改革。税制改革也为拉美国家成功应对债务危机、发展国内经济、更好地融入世界经济提供了有利契机。
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| 关 键 词： | 债务危机 税制改革 财政政策 税收管理 全球化 |
Causes of Tax System Reform in Latin American Countries in the Late 20th Century and Its Enlightenment to China |
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| WANG Chunyuan.Causes of Tax System Reform in Latin American Countries in the Late 20th Century and Its Enlightenment to China[J].Journal of ZHEJIANG Education Institute,2012(4):51-56. |
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| Authors: | WANG Chunyuan |
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| Institution: | WANG Chunyuan (School of International Business Administration ,Zhejiang International Studies University, Hangzhou 310012, China) |
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| Abstract: | Tax reform in Latin American countries after the debt crisis has produced a profound impact on their political, economic and social development. The aim of the tax reform is to create a more efficient and neutral tax system, thus contributing to the economic and social development and to the alleviation of the im- pact of the debt crisis. The tax system reform had many domestic and international causes, including domestic political and economic pressure, the promotion of public officials, the development and impact of the econom- ics,the lever role of policies of the international organizations, as well as economic globalization. These factors have jointly promoted the Latin American countries＇ tax reform. Tax system reform in Latin American coun- tries has coped with the debt crisis successfully,developed the domestic economy and provided a favorable opportunity to better integrate into the world economy. |
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| Keywords: | debt crisis tax system reform fiscal policy tax administration globalization |
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