在那些由联合国世界银行和国际货币基金组织资助的发展中国家中,税收改革已成为调整经济日益重要的因素。越来越多的人认识到,国际收支不平衡的根源在于财政政策失当,而财政的不平衡不能简单地靠削减支出来解决许多发展中国家的税收制度扭曲,尤其是在分配问题上表现比较突出。因此,重塑税制对宏观经济及其结构的改革获得成功至关重要。早在1988年,世界银行就对玻利维亚、哥伦比亚、牙买加、印度尼西亚、马拉维、墨西哥、摩洛哥、南朝鲜、土耳其和津巴布韦等10个发展中国家的税收改革做了调查,发现他们在制定税收改革政策上存在着一些问题。本文针对发展中国家在税收改革中存在的主要问题 In developing countries that are funded by the World Bank and the International Monetary Fund, tax reform has become an increasingly important factor in economic readjustment. More and more people are realizing that the root cause of unbalanced international payments lies in the mismanagement of fiscal policies. However, the fiscal imbalance can not be solved simply by reducing expenditures to distort the tax system in many developing countries, especially in distribution issues More prominent. Therefore, reinventing the tax system is crucial to the success of macroeconomic and structural reforms. As early as 1988, the World Bank investigated the tax reforms in 10 developing countries including Bolivia, Colombia, Jamaica, Indonesia, Malawi, Mexico, Morocco, South Korea, Turkey and Zimbabwe and found that they were in the process of formulating tax reforms There are some problems in policy. This article addresses the major problems that developing countries face in tax reform