Comparative Study of Tax Harmonization and Tax Coordination in Federal Countries

本报告的目的是审查税务统一和税务协调问题。发现了以下几点。1.纵向税收协调的方式因联邦国家而异，在美国，税收协调是通过从联邦税收负债中扣除州税来实现的，在加拿大是通过联邦-省税收征收协议来实现的，在瑞士是通过宪法对联邦政府权力的限制来实现的.横向税收协调的方式也有很大差异。在瑞士，州际双重征税是通过免税方法来避免的。如果联邦政府和州政府都可以征收自己的税，就会出现联邦和州政府之间的双重征税问题。这个问题可以通过税收协调来避免。在德国和加拿大，税收协调是指在联邦和州两级采用相同的税基，并伴随着横向协调，即收入分享或平均支付制度。对税收协调和税收协调的考察告诉我们，在日本，为了建立地方政府的责任制，必须在中央和地方政府之间重新分配所得税，在这种情况下，税收协调和税收协调对于实现有效的财政安排非常重要。

The purpose of this report is to examine tax harmonization and tax coordination. The following points have been found.1. The manner of vertical tax coordination differs considerably according to the federal countries, In the USA, tax coordination is achieved by deduction of state taxes from federal tax liabilities, in Canada by the federal-provincial tax collection agreements, in Switzerland by the restriction of the federal government s power in the Constitution.2. The manner of horizontal tax coordination also varies widely. In Switzerland, intercantonal double taxation is avoided by the exemption method. If both federal and state governments can levy their own taxes, the problem of double taxation among federal and state level occurs. This problem can be avoided by tax harmonization. In Germany and Canada, tax harmonization in which the same tax base is adopted by both federal and state level is accompanied by horizontal coordination, that is, a system of revenue-sharing or equalization payments.3. The examination of tax harmonization and tax coordination teaches us that, in Japan, redistribution of income tax among central and local governments is necessary in order to establish the accountability of local governments and, in such a case, tax harmonization and tax coordination is important in order to achieve efficient fiscal arrangements.