摘要
中央和地方政府作为相互独立的利益主体,在税权划分过程中均存在博弈行为。文章在研究我国中央与地方政府税权格局的基础上,认为税权划分应该坚持中央集中主导性与地方适度分权相结合的原则,同时利用博弈论的基本模型,探讨了中央与地方之间税权划分的理想模式,对我国税权体制改革,具有重大的现实意义。
As independent benefit main body, the central and local government have their own game behavior in the tax- ation division. Based on the research on the taxation pattern in the central and local government, the paper puts forward that the taxation division should stick to the ory model to discuss ideal mode of taxation principle of central focus and local moderate decentralization, uses game the- division, having a practical significance to the taxation system reform.
出处
《福建商业高等专科学校学报》
2013年第1期55-60,共6页
Journal of Fujian Commercial College
关键词
中央与地方
税权划分
博弈
central and local area
taxation division
game
