20世纪80年代以来,首先开始于西方发达国家的税制改革也影响了广大发展中国家。许多发展中国家为了促进本国经济的增长,纷纷进行了具有划时代意义的税制改革。回顾近20年来发展中国家的税制改革实践,既有成功的经验,也有失败的教训。由于经济背景以及所处的地位不同,发展中国家的税制改革呈现出与发达国家不同的特征;当然即使是在发展中国家内部的改革也各有不同之处。本文根据各个时期税制改革的不同特征,将发展中国家的税制改革划分为两个不同的阶段,即20世纪70年代中后期到80年代末的税制改革与90年代的税制改革;着重对发展中国家税制改革的原因、改革的共同特征以及改革所带来的税制结构的变化进行了分析,并总结了发展中国家税制改革的经验。 Since the 1980s, the tax reform that first started in western developed countries has also affected many developing countries. In order to promote the growth of their own economies, many developing countries have successively carried out epoch-making tax reform. Reviewing the practice of tax reform in developing countries in the past two decades has both successful experience and failed lesson. Due to their different economic backgrounds and their different positions, the tax reform of developing countries presents different characteristics from those of developed countries. Of course, even the reforms within developing countries have their own differences. According to the different characteristics of tax system reform in different periods, this article divides the tax system reform in developing countries into two different stages, namely, the tax system reform from the late 1970s to the late 1980s and the tax reform in the 1990s, The reasons for the reform of the state tax system, the common features of the reform and the changes in the tax structure brought by the reform were analyzed. The experiences of tax reform in developing countries were summarized.