九十年代世界各国税制改革及其趋势马学思世界性的税制改革是由西方经济发达国家对税收制度的总体模式和主要税种结构进行调整变动而引起的。西方国家现代税制建立以后，随着经济发展和政策变化，需不断完善税制。第二次世界大战后，西方各国采用凯恩斯学派经济主张，加强... Tax Reform and Trends in Various Countries around the World in the 1990s Ma Xuesi The worldwide tax reform was caused by the adjustment and adjustment of the overall tax system structure and the main tax structure in developed western countries. After the establishment of the modern tax system in western countries, the tax system needs to be constantly improved as the economic development and policy changes. After the Second World War, Western countries adopted the Keynesian economic doctrine to strengthen ...