Abstract This paper discusses the effect of tax policy on “One Belt and One Road” development strategy from the perspective of regional economic cooperation and development. The research shows that “One Belt and One Road” strategy can promote the coordinated development of regional economy, promote the optimization and upgrading of industrial structure, enhance the economic and trade cooperation. However, due to the economic development disparities among the countries, the old tax agreement, the lag of tax collection and management system, and the unmatched status of China’s economic development and the international tax right, it has not only increased the tax risk of “going out” of capital and enterprises, but also affected the successful advance of “One Belt and One Road” strategy. In view of this, the article puts forward suggestions about international tax coordination rules, and recommendations to improve the tax system reform and expand regional cooperation.
LI Xiang-Ju,WANG Xiong-Fei. Research on International Tax Coordination to Facilitate Economic Cooperation and Development in “One Belt and One Road” Region. Economic Survey, 2017, 34(3): 0135.
2017, Vol. 34 
