发展中国家80年代税收改革的回顾

• 作 者: 储敏伟
• 出 处: 外国经济与管理
• 发表日期: 1992年06期
• 关键词: 税收改革 税基 税制改革 税制设计 横向公平 流转税 简化税制 指数化 起始条件 课税对象

80年代以来,全球性的税收改革浪潮风起云涌。其中,发展中国家的税收改革由于有同发达国家的税收改革相类似和相联系的一面,但在改革的起始条件、改革的目标、改革的重点以及改革的时机选择等问题上,也有其不同于发达国家的一面,鉴此,有必要对发展中国家的税收改革进行专门的考察。

Since the 1980s, the tide of global tax reform has surged. Among them, the tax reform in developing countries is similar and linked to the tax reform in developed countries. However, there are also some problems such as the starting conditions of reform, the objectives of reform, the focus of reform and the timing of reform Different from the developed countries, in view of this, it is necessary to conduct a special inspection of tax reform in developing countries.