A Research on the Fair and Effective Tax Structure:An International Comparative Analysis
Common prosperity is the essential requirement of socialism,and a fair and effective tax structure is an important grasp for achieving common prosperity.By analyzing the tax structure of 107 countries,the paper finds that,compared with other countries in the world,China's current tax structure is dominated by indirect taxes,with a low proportion of individual income tax revenue and an inadequate property tax system,resulting in being weak in supporting high-quality development and adjusting the income and wealth gap.The paper proposes that in the process of optimizing China's tax structure and improving the direct tax system with the goal of common prosperity,the relationship between direct and indirect taxes should be handled well,the proportion of direct taxes should be further increased,the key tax system should be improved,and tax collection and administration should be strengthened.