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區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展財(cái)稅政策研究的演進(jìn)與展望

發(fā)布時(shí)間:2018-03-18 12:22

  本文選題:區(qū)域經(jīng)濟(jì) 切入點(diǎn):協(xié)調(diào)發(fā)展 出處:《哈爾濱商業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版)》2017年06期  論文類型:期刊論文


【摘要】:對(duì)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的財(cái)稅政策研究是各國(guó)政府及專家學(xué)者重視的熱點(diǎn)問(wèn)題之一。通過(guò)對(duì)國(guó)內(nèi)外研究的追述、歸類與分析看,國(guó)外的研究主要集中在區(qū)域經(jīng)濟(jì)增長(zhǎng)、區(qū)域差異和財(cái)稅政策支持等方面,我國(guó)的研究主要包括區(qū)域經(jīng)濟(jì)發(fā)展財(cái)政政策的概念界定、發(fā)展差異、政策效應(yīng)、缺陷分析和對(duì)策建議等方面,這對(duì)豐富區(qū)域經(jīng)濟(jì)發(fā)展及財(cái)稅理論,促進(jìn)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展實(shí)踐并為有關(guān)部門決策提供了有益的參考,但也有不足之處,因而應(yīng)進(jìn)一步深化研究與探索。
[Abstract]:The study of fiscal and taxation policies for the coordinated development of regional economy is one of the hot issues that governments and experts and scholars attach importance to. Through the review of domestic and foreign studies, classification and analysis, the research abroad is mainly focused on regional economic growth. The research of our country mainly includes the concept definition, the development difference, the policy effect, the defect analysis and the countermeasure suggestion of the regional economic development fiscal policy. It can enrich the theory of regional economic development and finance and taxation, promote the practice of coordinated development of regional economy and provide a useful reference for relevant departments to make decisions, but it also has some shortcomings, so it should be further studied and explored.
【作者單位】: 哈爾濱商業(yè)大學(xué)財(cái)政與公共管理學(xué)院;
【基金】:國(guó)家社會(huì)科學(xué)基金項(xiàng)目“區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的財(cái)稅政策創(chuàng)新與機(jī)制研究”(14BJY003)
【分類號(hào)】:F127;F812.42

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