西方各国的税收制度,在实施过程中均获得了较为理想的效果。究其原因,主要有如下几个方面: 1、税收立法的严肃性。税收作为国家的一项重要法律,在西方国家普遍受到社会各界的高度重视。每一项重大税收措施出台之前,都要在全国范围内对此进行反复讨论,多方面征求意见,直至形成大体相同的看法。而税法的具体内容,则须经过周密设计和充分地论证, The taxation system in the western countries all obtained the ideal effect in the implementation process. The reason, mainly in the following aspects: 1, the seriousness of tax legislation. As an important law of the country, tax revenue is universally valued in the western countries by all walks of life. Before every major taxation measure is introduced, it must conduct repeated discussions nationwide and solicit opinions in many aspects until a generally similar view is reached. The specific content of the tax code, it must be carefully designed and fully demonstrated,