关于国内税收竞争问题的研究进展——基于CSSCI来源期刊(1999—2017)的文献可视化分析

A Review of Domestic Tax Competition: An Analysis of CSSCI Journal Articles in 1999—2017

税收竞争是破解我国很多经济发展问题的一把钥匙,从税收竞争问题破题以来,国内学界一直保持着高度的关注。基于CSSCI期刊来源(1999—2017)的文献梳理发现:研究文献持续保持着较高的产出水平;期刊来源由财税类专业期刊不断转向社会科学综合类期刊;研究内容由国际税收竞争问题逐步转向国内税收竞争问题,而且以横向税收竞争问题研究为主。但整个研究过程中存在着学理研究不够深入、税收协调问题研究匮乏等问题。因此,未来国内税收竞争问题的研究一方面要注重国内税收竞争理论创新,另一方面要注重国内税收协调问题的研究。

Tax competition is a key to solving many economic development problems in China. The domestic academic circle has been paying close attention to it since its birth. According to the literature of CSSCI journal source（ 1999—2017）,we can find out that the literature continues to maintain a high level of output; The source of journals is constantly turned to the social science journal from the fiscal journal. The research content is gradually turned to domestic tax competition from international tax competition,which is mainly based on horizontal tax competition. However,there are some problems,such as lack of study depth,lack of research on tax coordination and so on. Therefore,the future research on domestic tax competition should focus on the innovation of domestic tax competition theory and the research on domestic tax coordination.