【摘要】 随着经济全球化进程的加速,OECD国家越来越重视税收问题的研究。OECD国家欲借助于税收政策调节手段解决一些在全球化进程中不可避免出现的经济和社会问题。这些政策取向是20世纪90年代以来财政税收理论创新,如优化税制理论、不确定条件下的税收理论、生态税收理论等在经济全球化现实层面上的反应。更多还原

【Abstract】 With the acceleration of the process of economic globalization,OECD countries pay more and more attentions to tax issues.OECD countries may resort to tax policy adjustment means to resolve some inevitable economy and social problems in the process of globalization.The directions of the policy respond to theoretical innovation of finance and taxation since 1990’s,such as optimization theory of tax system,the tax theory under uncertain conditions,eco-tax theory on basis of the reality level of economic globalization.更多还原