本文归纳了各国学者近年来对许多发展中国家间接税调查研究后的各种观点,对间接税具有“累退性、防碍经济发展”等传统看法提出了不同意见,值得我国在税制深入改革中参考,原文篇幅较长,现摘译导言、结论及文中主要论点如下。文中小标题系译者所加。 This paper summarizes the various opinions of scholars from various countries in recent years on the investigation of indirect tax in many developing countries and puts forward different opinions on the traditional view that indirect tax has “regressive, hindering economic development”. It is worth our reference in the further reform of taxation system , The original text is longer, now the introduction of the introduction, the conclusion and the main argument is as follows. Text in the title of the translator added.