Globalization of the Economy and Taxation

基于两年的研究活动，撰写了两篇论文：(1)税收协调(2)全球化进程中的税收第一篇论文是关于如何协调不同国家的各个税收制度，形成一个相对统一的方案。特别从实践的角度分析了欧共体国家增值税的案例。另一方面，第二篇论文讨论了世界各国之间紧密联系的税收基本框架。

Based upon research activities for two years, two papers were written :(1) On Tax Harmonization(2) Taxation in the Process of GlobalizationThe first paper treats with how to harmonize each tax system in different countries towards a relatively unified scheme. In particular, the case of the value-added tax in the EC countries is analyzed from a practical point of view. On the other hand, the second paper discusses the basic framework of taxation as individual country is closely tied with each other in the world.