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欧洲共同体预算是国际财政学研究的主要对象,因为它是多边国际财政平衡一个最富启发性的样板,既包含收入因素又有支出分配,既有内在平衡效应又有外部平衡效应,更重要的是,它体现了国际组织预算收入从各国按比例缴纳捐款的简单形式发展到超国税收的趋势。本文对此作一简要论述。
The budget of the European Community is the main target of international financial studies because it is one of the most inspiring models of the multilateral international financial balance. It contains both revenue and expenditure distributions. It has both internal and external balance effects. More importantly, Yes, it shows the tendency of budgetary revenues from international organizations to evolve from a simple form of contributions from all countries to over-the-top taxes. This article makes a brief exposition.