摘要
对于国际组织的资金筹集方式 ,发达国家和发展中国家有着不同的看法 ,是按“人头税” ,还是“累进税” ,各执一词。在实践上各类国际组织的费用分摊也大相径庭。本文通过对国际组织费用分摊的理论分析 ,指出费用分摊应按需求曲线确定 ,并归纳出国际组织费用筹集与国内财政收入的三大区别 ,最后概述了现存的几种费用分摊方式。
There are different views for the developed countries and the developing ones on the model of financing from the international organization.A theoretical analysis on the cost sharing of the international organization will show in this paper that the cost sharing should be determined by the demand.The author also concludes three differences of our financial revenue,and states some models of the cost sharing.
出处
《税务与经济》
北大核心
2000年第4期51-53,共3页
Taxation and Economy