Power is the key to understanding global governance issues.As an integral part of global governance,the rule formulation and reform of international tax governance are inseparable from changes in the power structure between countries.Answers to questions such as how power in the field of international tax governance should be defined and measured,and whether the power structure in the field of international tax governance has changed will help explain various phenomena during the international tax reform and grasp the direction of international tax reform from a more macro perspective.This article defines relational power and structural power in the field of international tax governance,comprehensively uses multiple databases to measure the changes in structural power and relational power in the field of international taxation after the 2008 global financial crisis,and uses international taxation reform cases to verify the measurement results.The study finds that the United States still holds the greatest power in the field of international tax governance,and developed countries such as the United Kingdom and Germany also maintain their power advantages.Meanwhile,in the field of international tax governance,the power of emerging market countries,including China,is constantly increasing.The article provides a new analytical perspective and framework for a better understanding of international tax governance and.future reforms.
NETL
NSTL
万方数据
