A Global Perspective on Tax Reform in the New Round of Fiscal/Tax Reform
Planning for a new round of fiscal system reform has been identified by the Central Economic Work Conference as one of the major measures to further deepen the all-around reform at present and in the future.In order to better determine the historical orientation of tax reform in the new round of fiscal system reform,this paper systematically summarizes the development trends of global tax system reform since the 21st century,sets up a framework with the same level of development comparable to the current reality in China,analyzes the origin of the differences in the tax systems of various countries from the dimensions of the same degree of economic development,population aging,digital economy development,green development and income distribution gap,discusses the motivation of various countries to promote tax reform,and then it provides experience for planning China's tax reform.
Fiscal system reformTax reformDirect tax proportionTaxation structureIncome distribution
万方数据
维普
