协调税收 meaning in English

tax harmonization

The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought , using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition , which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on
第三部分针对我国政府间税收竞争存在的问题，借鉴有关国家协调税收竞争的方法，参照财政学者关于税收竞争的假设条件，提出了规范我国政府间税收竞争的相应对策。包括：转变政府职能，建立市场经济下的法治政府；深化分税制改革，规范政府间财政关系；改进税收计划管理，使税收计划服从经济税源；创造规范政府间税收竞争的基础条件。