对行使单一税收管辖权的探讨

A Study on Exercising Flat Tax Jurisdiction

多种税收管辖权并存必然导致国际重复征税。所以,目前国际上有些学者提出了采取单一税收管辖权以消除国际重复征税的做法。本文首先阐述了单一税收管辖权的提出,然后做了地域税收管辖权和居民税收管辖权的可行性比较,最后从公共产品理论的角度分析了行使单一地域税收管辖权的必然性。

Co-existence of many tax jurisdictions will inevitably lead to international double taxation. Currently some international scholars suggest the flat tax jurisdiction shall be adopted to eliminate international double taxation. This paper firstly analyzes the background of the flat tax jurisdiction, and then compares the feasibility of implementation of regional tax jurisdiction and resident tax jurisdiction. Finally, the paper analyzes the inevitability for exercising regional flat tax jurisdiction from the perspective of Public Goods Theory.