| Summary: | 碩士 === 淡江大學 === 中國大陸研究所碩士在職專班 === 101 === This paper tempts to discuss, mainly from the view of regional integration, the response of Mainland China’s fiscal institution in face of globalization. We believe that a shift of tax paradigm has occurred due to globalization, which entails new ethical foundation to conform to. The so-called “tax sovereignty” has to loosen its original nationalistic vision and takes into account international factors. Meanwhile, “institutionalists” look at state as agents participating international tax plannings, as analyzing factor.
The structure of the paper is triparti-outlined: fiscal union and its member states, fiscal federation and its states, and the central-local relationship under fiscal unitary state, exampled respectively, EU, US, and PRC. Cross-Strait Relation is covered accordingly.
In summary, we believe that fiscal federalism, though desirable as it may be, is less probable than the alternative of fiscal union, or the fiscal quasi-partnership.
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