Search

Research on the Coordinated Development of Tax Policies in the Economic Integration of the Greater Bay Area

Author(s)

Zeng Bei

Affiliation(s)

Dongguan City College, Dongguan, Guangdong, China

Abstract

This study focuses on the coordinated development of tax policies within the economic integration process of the Greater Bay Area. The aim is to identify effective tax policy pathways that promote regional economic integration. Utilizing a combination of literature review and theoretical analysis, the research delves into the current state of tax policies through the lenses of cooperation and coordination. Adhering to the principle of "seeking common ground while reserving differences," the study explores the feasibility of reducing tax disparities among the three regions through a unified dialogue platform and strategies for improving cross-border tax dispute resolution mechanisms. Additionally, it analyzes how to collectively address new developments in international taxation. The findings indicate that formulating tax policies centered on cooperation and coordination can effectively advance economic integration in the Greater Bay Area, enhance regional competitiveness, and provide a robust tax policy foundation for sustainable and stable regional economic growth on the international tax stage.

Keywords

Greater Bay Area; Tax Policy Coordination; Economic Integration; Cross-Border Taxation; International Taxation

References

[1] State Taxation Administration of Guangdong Province. "Advancing Tax Coordination in the Guangdong-Hong Kong-Macao Greater Bay Area." China Taxation News, February 15, 2023. [2] State Taxation Administration of Guangdong Province. "Leveraging Taxation to Facilitate the Development of the Guangdong-Hong Kong-Macao Greater Bay Area." China Taxation News, May 21, 2024. [3] Guangdong Development and Reform Commission. "Shenzhen's Promotion of Tax Service Integration in the Greater Bay Area to Enhance Cross-Border Tax Practices and Facilitate Investment—Experience from Guangdong's Business Environment Reform Series, No. 25." August 30, 2022. [4] Xu Hailong. "Tax Cooperation and Coordination in the Guangdong-Hong Kong-Macao Greater Bay Area." Journal of Taxation Economic Research, 2020, 25(5): 42-47. [5] Graduate Student Union of Finance and Taxation Institute. "Academic Salon: Exploration of Tax Coordination Mechanisms in the Guangdong-Hong Kong-Macao Greater Bay Area." March 14, 2019. [6] Li Linmu, Wang Chong, Li Jianjun. "Tax Coordination in the Guangdong-Hong Kong-Macao Greater Bay Area: Theoretical Framework and Practical Pathways." Tax Research, 2019 (4): 32-38. [7] Chen Jie. "Challenges and Solutions for Tax Coordination in the Guangdong-Hong Kong-Macao Greater Bay Area." Tax Research, 2019 (4): 39-44. [8] Zhang Yang. "Research on Collaborative Tax Policies in the Guangdong-Hong Kong-Macao Greater Bay Area." Master’s Thesis, Guangdong University of Foreign Studies, 2020.