Study on International Trade Tax Competition Problems under Regional Economy

摘要

With the gradual opening of socioeconomic environment, countries start to communicate frequently and tax competition problems among countries are gradually revealed. This paper analyzes the current situation of tax competition in ASEAN-China Free Trade Area, puts forward problems in tax competition among the member countries, and further gives solutions to these problems. Western scholars have long studied on tax competition problems with main research direction of tax competition among local governments in a closed economy. At current stage, the trend of regional economic integration has been presented and being constantly strengthened, while the world economy shows imbalanced development. This paper, in combination with ASEAN-China Free Trade Area, studies on international trade tax competition problems under regional economy.