发展中国家９０年代税制改革的若干趋势储敏伟在８０年代的全球性税制改革浪潮中，与发达国家的税制改革相比，发展中国家的税制改革相对滞后，并显示出某些不同的特点。９０年代以来，发展中国家进一步反思其税制结构存在的问题，借鉴发达国家的税制改革经验，有针对性地... Some Trends in the Reform of Tax System in Developing Countries in the 1990s Chin Man Wei In the global wave of tax reform in the 1980s, compared with the tax reform in developed countries, the tax reform in developing countries lags behind and shows some different characteristics. Since the 1990s, developing countries have further reconsidered the problems existing in their tax structure and, drawing on the experience of tax reform in developed countries, targeted ...