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在亚洲区域经济一体化中的作用和影响，并提出亚洲区域经济一体化的经济和财政政策方案。本研究的主要成果如下：（1）本研究回顾了关于中央-地方各级政府间税收分配的学术和传统文献（Richard and Peggy Masugrave，Vito Tanzi），以阐明经济一体化区域税收协调的理论基础。在此基础上，我们可以构建一个较为合理的政府三大职能之间的税收分配模型。(2)迈克尔·基恩和理查德·M. Bird提出了在多法域特别是联邦制下实行增值税双轨制（VI VAT和CVAT）的建议，印度作为联邦制国家的一些经验也揭示了实行双轨制的可能性和必要性。此类增值税应是有效和适当的销售税模式 ...更多信息 x东盟地区的协调。(3)虽然印度在财政转移支付制度方面有着几十年的经验，但对发展的分析使其有可能设计出一种理想的联邦国家政府间财政制度，作为区域一体化的极端形式。(4)东盟国家已决定于2002年实现东盟自由贸易区的目标。新加坡政府一直在寻求亚太国家之间的双边自由贸易协定。一些国家还提出了建立东亚自由贸易区的设想。但东亚危机表明，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一个重要问题。(5)由于印尼经济受到东亚金融危机的严重打击，印尼政府在危机后不得不面对财政赤字。现行税制是建立在20世纪80年代的改革基础上的，应在区域一体化的视野下进行改革。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