The role of harmonized tax systems in the regional economic integration in Asia.

本研究的目的是分析税收协调(或协调)在亚洲区域经济一体化中的作用和效果，并为这一区域一体化提出经济和财政政策方案。本研究的一些重要成果如下：(1)本研究回顾了中央-中级政府(Richard和Peggy MasuGrave，Vito Tani)之间的税收分配的学术和传统文献，以阐明一体化经济区域税收协调的理论基础。迈克尔·基恩和理查德·M·伯德的学术著作提出了在多个司法管辖区，特别是在联邦制下实行双重增值税(VI增值税和CVAT)，印度作为联邦制国家的一些经验揭示了双重增值税的可能性和必要性。这种类型的增值税应该是一种有效的、合适的销售模式a…(3)虽然印度几十年来在财政转移支付制度方面有丰富的经验，但通过对发展的分析，可以设计出一种理想的联邦制政府间财政制度，作为区域一体化的一种极端形式。(4)东盟国家决定在2002年实现自贸协定的目标。新加坡政府一直在推动亚太国家之间的双边自由贸易协定。还有几个国家提出了东亚自由贸易区的构想。但东亚危机表明，这场危机的一个因素是行政和财政机构的脆弱性。经济增长的可持续性要求亚洲区域一体化，改善其制度脆弱性。这使得准备税制改革方案成为重要问题。(5)由于印尼经济受到东亚危机的严重打击，印尼政府在危机后不得不面临财政赤字。以20世纪80年代改革为基础的现行税制应该从区域一体化的角度进行改革。较少

The purpose of this research is to analyze the role and effects of tax harmonization(or coordination) on the regional economic integration of Asia, and to propose the economic and fiscal policies program for this regional integration. Some important results of this research are as follows : (1) This research has reviewed the academic and traditional literature on tax assignment among central-middlelocal levels of government (Richard and Peggy Masugrave, Vito Tanzi) in order to clarify the theoretical basis for tax harmonization in integrating economic region. We can constitute an appropriate model of tax allocation among the three revels of government.(2) The academic works of Michael Keen and Richard M. Bird has proposed dual types of VAT(VI VAT and CVAT) in multi-jurisdictions, in particular for federal system, and some experience of India as a federal state has revealed possibility and necessity of dual VATs. Such type of VATs should be an effective and appropriate model of sales ta … More x harmonization in ASEAN area.(3) While India has much experience of fiscal transfer system for the several decades, the analysis of development has made it possible to design a desirable intergovernmental fiscal system in federal state as an extreme form of regional integration.(4) ASEAN countries have decided to achieve the goal of AFTA in 2002.The Singaporean government has been pursuing bilateral free trade agreements among Asian and Pacific countries. Also several countries have proposed the idea of the East Asian Free Trade Area. But the East Asian crisis has revealed that a factor of the crisis was the vulnerability of administrative and fiscal institutions. The sustainability of economic growth requires the Asian regional integration, improving its institutional vulnerability. This make it important issue to prepare the tax reforms program.(5) As the Indonesian economy had been seriously hit by the East Asian crisis, the Indonesian government has have to face fiscal deficits after the crisis. The existing tax system that was based on the reform in 1980s should be reformed in perspective of regional integration. Less