国际税收秩序形成与发展中的路径依赖:现状、影响及破局之路

Path Dependence in International Tax Order:Current Situation,Impact and the Way to Innovation

国际税收秩序在实体制度及治理模式上存在路径依赖,使国际税收制度及国际税收治理模式被锁定并产生僵化现象,无法有效解决现代商业模式下产生的问题与挑战。实体性路径依赖使国际税收制度滞后于商业模式发展并加剧南北贫富差距;治理模式路径依赖使国际税收治理方式与全球化现实脱节,导致各国国内税收制度与国际税收制度之间存在一定的割裂性,无法抑制税收逐底竞争。因而,尽管相关行为体已经习惯既定的国际税收制度安排及治理模式,为应对新业态、新技术对传统国际税收秩序造成的冲击,应从以征税权分配模式为核心的实质性规则与国际税收治理方面探索路径依赖的破局之路。

The international tax order is path-dependent in terms of substantial rules and governance model,which locks the international tax system and international tax governance model and can't effectively solve the problems and challenges arising from the modern business models.Path dependence on substantial rules makes the international tax system lag behind the development of business models and exacerbates the gap between the rich and the poor in the North and the South.Path dependence on governance models has made international tax governance disconnected from the reality of globalization,resulting in a certain degree of fragmentation between domestic and international tax systems,and an inability to curb race to the bottom.Therefore,although the relevant actors have been accustomed to the established institutional arrangements and governance model,it is crucial to break the path dependence of the traditional international tax order.