期刊文献+

欧盟税收改革措施综述及对我国的启示

Review on European Union's Tax Reform Measure
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摘要 税收是调控经济运行的重要手段,同时也是调节收入分配的重要工具。良好的税收制度能引导企业、个人的经济行为,影响资源配置和社会经济发展,从而保障经济的有效运行,促进社会公平。本文对2017年欧盟各成员国在刺激增长、促进就业、确保税收合规和减少不平等4方面所进行的税收改革措施进行介绍,并提出完善我国税收政策以资借鉴的几点启示。
作者 聂慧敏 方敏
出处 《区域金融研究》 2018年第8期66-70,共5页 Journal of Regional Financial Research
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二级参考文献22

  • 1Gaelle Garnier et.al: A Wind of Change? Reforms of Tax Systems Since the Launch of Europe 2020.European Commission No.49,2014,pp.3-4.
  • 2European Commission, Taxation Trends in the Europen Union, 2014.
  • 3European Commission: 2013 European Semester Country Specific Recommendations. Moving European Beyond the Crisis, Com(2013)350 final.
  • 4OECD: Tax Policy Reform and Economic Growth, Tax Policy Study No. 20, 2010.
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  • 6Laura Puglisi, Fiscal Devaluations in the Euro Area: What has been done since the crisis? Taxation paper No 47, 2014.
  • 7European Commission:2014 European Semester Country Specific Recommendations: Building Growth, Com(2014)400 final.
  • 8James Mirrlees, et al, Dimensions of Tax Design: The Mirrlees Review. Oxford University Press. 2010.p.305,352.
  • 9Europe Website (2014) Europe 2020, European Semester. 2014,Http:#ec.europa.eu/europe2020/making-it-happen/coutry-specific- recommendations/index_enohtm.
  • 10Sven Langedijk, et al, Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU, Taxation paper, No 50.

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