近年来,一方面由于台湾减税措施不断扩大,导致赋税短征;另一方面由于经济增长转缓,税收增加相对有限,财政赤字居高难下,导致负债越来越多,台湾财政逐渐恶化。与此同时,由于岛内选举频繁,台湾税制已经被“民粹政治”挖得千疮百孔,也使得台湾财政漏洞连连,经济建设与教育经费减少,纠结成台湾竞争力的弱化。一、台湾经济发展各阶段的税赋政策回顾战后台湾税制发展,以及多次重要的税赋改革,可以看出台湾当局因应不同的经济 In recent years, on the one hand, tax cuts in Taiwan have been exacerbated by the continuous expansion of tax cuts in Taiwan, resulting in short taxation; on the other hand, Taiwan’s fiscal conditions have deteriorated gradually due to the slowdown of economic growth, the relatively limited tax increase and the high fiscal deficit. At the same time, due to the frequent election on the island, Taiwan’s tax system has been riddled with numerous problems by “populist politics.” It has also caused loopholes in Taiwan’s fiscal loopholes and reduced economic construction and education spending, which has led to the weakening of Taiwan’s competitiveness. I. Tax Policies in Various Stages of Taiwan’s Economic Development Looking back on the development of tax system in Taiwan after the war and several important tax reforms, we can see that the Taiwan authorities, in response to different economic systems