摘要
近年来,伴随着国际社会之于国际税法制度的改革,全球税收治理成为炙手可热的概念。然而,关于全球税收治理的含义,迄今为止没有明确的界定。欲回答全球税收治理是什么,首先须研究全球税收治理的属性。全球税收治理兼具形式属性和实质属性,是形式属性和实质属性的高度统一。形式属性是全球税收治理概念的形式合理性,指的是一种纯形式的、客观的、不包含价值判断的合理性,包括客观性、目标性和方法性;实质属性是指全球税收治理所固有的,决定其形式特征和发展方向的根本属性,往往需要透过现象或假象抽象出来,包括公共.性、授权性和包容性。认真对待全球税收治理的形式属性和实质属性,对于理解当前国际税收体制、机制与制度变革并最终实现公平和现代化的国际税收体系具有重要的方法意义和现实价值。
In recent years,with the international community's reform of the international tax law system,global tax governance has become a hot concept.However,the meaning of global tax governance has not been clearly defined so far.To answer what global tax governance is,we must first study the attributes of global tax governance.Global tax governance has both formal and substantive attributes,and is a high degree of unity of both.The formal attribute is the formal rationality of the concept of global tax governance,refers to a purely formal,objective rationality that does not include value judgments,and includes objectivity,objectiveness,and methodology.Substantive attributes refer to the fundamental attributes inherent in global tax governance that determine its formal characteristics and development direction.They often need to be abstracted through phenomena or ilusions,including publicness,delegation,and inclusiveness.Taking the formal and substantive attributes of global tax governance seriously has important methodological significance and practical value for understanding the current reform of international taxation regime,mechanism and system and ultimately achieving a fair and modern international tax system.
出处
《国际经济法学刊》
CSSCI
2020年第4期76-86,共11页
Journal of International Economic Law
基金
研究阐释党的十九届四中全会精神国家社科基金重大项目“推动构建更加公正合理的国际税收治理体系研究”的阶段性研究成果。
关键词
全球税收治理
形式属性
实质属性
Global Tax Governance
Formal Atribute
Substantive Attribute
