论文部分内容阅读
经济全球化的发展给欧洲带来了双重影响。一方面,欧洲国家越来越深地被纳入到全球价值链之中;另一方面,经济全球化挑战了欧洲的经济社会模式,动摇了欧洲的社会团结与政治稳定。为了应对全球化的挑战,欧盟正在寻找一种能够与全球化的市场和经济活动相匹配的治理方式,进而在更高的层次上和更大的范围内有效地化解因“市场失灵”造成的负面影响。这在欧盟打击避税、推进国际税制协调方面的政策中表现得十分明显。
The development of economic globalization has doubled the impact on Europe. On the one hand, European countries are increasingly being incorporated into the global value chain. On the other hand, economic globalization challenges the European economic and social model and shakes social solidarity and political stability in Europe. In order to meet the challenges of globalization, the EU is looking for a way of governance that can be matched with the globalization of markets and economic activities so as to effectively resolve the “market failures” at a higher level and to a larger extent. Negative impact. This is evident in the European Union’s policies on fighting against tax avoidance and promoting the coordination of international tax systems.