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Research on Tax Coordination Pathways of the Greater Bay Area from the Perspective of Regional Economic Integration

Author(s)

Fenghua Yan, Lu Zhou

Affiliation(s)

School of Finance and Economics, Guangdong University of Science and Technology, Dongguan, China

Abstract

As regional economic integration in the Greater Bay Area is still advance, the impact of tax system disparities has become more and more prominent, necessitating urgent resolution of tax differences within the region. Tax coordination is used as a critical factor in regional economic integration. This study first compares the tax systems, analyzing differences in strategic tax elements-including taxpayers, tax bases, tax calculation methods, tax rates-as well as variations in tax administration. Building on this foundation, it examines the role and significance of tax coordination in advancing regional economic integration within the Greater Bay Area. Subsequently, drawing on international experiences in tax coordination, it derives implications for tax harmonization in the Greater Bay Area. Finally, it proposes pathways for tax coordination in the Greater Bay Area, addressing both direct and indirect taxes. For each category, it outlines approaches concerning tax bases, tax rates, and tax administration.

Keywords

Regional Economic Integration; Tax System Differences; Tax Coordination

References

[1] Yang, Y. (2024). Research on the Tax Cooperation Mechanism of the Guangdong-Hong Kong-Macao Greater Bay Area from the Perspective of Regional Economic Integration. Journal of Henan Finance University (Philosophy and Social Sciences Edition), 43(03), 48–54. [2] Wei, S., Liang, Y., & Liang, R. (2022). Research on Tax Collaboration and Co-governance in the Guangdong-Hong Kong-Macao Greater Bay Area. Taxation Research, (12), 126–131. [3] Yang, W. (2021). Optimization of the Tax System for Promoting Economic Development in the Guangdong-Hong Kong-Macao Greater Bay Area. Taxation Research, (03), 11–15.