一、各国税制改革的主要走向分析税制改革是对税制的不断完善 ,不断改进。由于国际经济相互依存 ,在开放经济中 ,一国的税制改革会传递给其他国家 ,形成世界性的税制改革。分析各国税制改革的主要走向应建立在对 2 0世纪尤其是 2 0世纪 80年代以来世界税制改革的实证分析上。综 First, the main trend of tax reform in various countries Tax reform is the continuous improvement of the tax system, continuous improvement. Due to the interdependence of the international economy, in an open economy, a country’s tax reform will be passed on to other countries to form a worldwide tax reform. Analysis of the main trend of the tax reform in various countries should be based on the empirical analysis of the world’s tax reform in the 20th century, especially since the 1980s. Comprehensive