一、税制改革的成因自八十年代初开始,各西方发达国家纷纷进行税制改革,并表现出降低所得税率、减少优惠、扩大税某、简化税制、重视流转税、强化征管等共同趋势。这次波及面广且有明显共同趋势的税制改革的发生决非偶然,而是有其深刻的政治、经济原因。首先是由于西方发达国家的经济形势变化,政府所依据的经济理论和采纳的经济政策有所变化。三十年代大危机之后,绝大部分西 First, the causes of tax reform Since the early 1980s, all western developed countries have carried out tax reform, and showed lower income tax rates, reduce concessions, to expand taxes, simplify the tax system, focusing on turnover tax, strengthen the common trend of collection and management. The occurrence of the wide-spread tax reform that has a clear common trend is no coincidence. It has its own profound political and economic reasons. The first is the changes in the economic situation in the developed western countries, the changes in the economic theory upon which the government is based and the economic policies adopted. After the great crisis of the 1930s, most of the west