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[行政法学毕业论文] 【 标 题】试论国际税收竞争的法律后果【英文标题】On Legal Consequences of International Tax Competition SHI Hui (Ningbo University,Ningbo 315211,China)【 作 者】石慧【作者简介】石慧(1977-)，法学硕士，宁波大学法学院教师。宁波大学 法学院，浙江 宁波 315211【内容提要】伴随经济全球化的进程，国际税收竞争产生并日趋加剧。它是各国政府为最大化提供公共物品而引致的收入最大化行为与各国纳税主体的“搭便车”行为之间的冲突。这就决定了其主体的双重性与内容的混合性。文章即根据这些特征，从国际法和国内法二个层面分别论述国际税收竞争的法律后果，说明其已成为一个不可小觑的法律问题。【摘 要 题】理论探讨【英文摘要】With the process of economic globalization,international taxcompetition has been initiated and increasingly developed.Itsresulted from the conflict between government actions that aimat gaining the most revenue by providing the most public services,and individual taxpayers actions offree pick-up,which determines the duality of subject and combining nature of substance.Accordingly,this article tries to discuss fr……
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