Interdependence, transnational institutions and the governance of international taxation in the 21st Century

相互依存、跨国机构和 21 世纪国际税务治理

• 批准号: DP1095946
• 负责人: Prof Richard Eccleston
• 金额: $ 4.6万
• 依托单位: University of Tasmania
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2010
• 资助国家: 澳大利亚
• 起止时间: 2010-01-01 至 2012-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP1095946
• 关键词: Interdependence; transnational; institutions; governance; international

The global financial crisis is placing national tax systems under unprecedented competitive pressures. In such an environment the need for international tax cooperation has never been greater. Using comparative analysis this project will seek to establish which transnational institutions and governance systems best support international tax cooperation. By doing so it will enhance both the ability of state and non-state actors to develop and refine strategies for participating in such systems and the prospects for achieving cooperation in this critical aspect of world affairs.

全球金融危机使各国税收制度面临前所未有的竞争压力。在这种环境下，国际税务合作的必要性从未如此之大。本项目将通过比较分析，寻求确定哪些跨国机构和治理体系最能支持国际税务合作。通过这样做，它将提高国家和非国家行为者制定和完善参与这种系统的战略的能力，并提高在世界事务的这一关键方面实现合作的前景。