摘要
2016年底,德国、日本、韩国、巴西颁布了一系列财税新政。本文主要围绕四国2017年的政府间财政关系、财政支出、收入、债务以及预算重点等内容进行了梳理,并分析了四国2017年的政策取向。
Germany, Japan, Republic of Korea and Brazil has implemented a series of new fiscal policies since 2017. The paper introduces these countries' intergovernmental fiscal relations, government budgets in terms of financial expenditures, income, debts and budgets, and also briefly reviews the political orientation of these countries in 2017.
出处
《财政科学》
2017年第4期150-160,共11页
Fiscal Science
关键词
德国政府间财政关系
德国减税
日本预算
韩国预算
巴西联邦预算
Intergovernmental Fiscal Relations of Germany
Tax Reduction of Germany
Government Budget of Japan
Government Budget of ROK
Brazil Federal Budget
