Tax Competition Is a Basic Form of the Economic Development of Modern Taxation

Economic globalization improves tax competition.In the mid-1980s,the large scale of tax reform has become a basic form of the economic development of modern taxation.The tax regulation of the mid-1990s was a continuation of the tax competition,and a better form of perfecting tax competition.The decrease of the business income tax and tariff is the obvious result of the competing tax.The tax form from the tax haven is also the expression of tax competition.