税制国际化原则与我国新税制的完善国际货币基金络织（以下简称基金组织）的税务研究报告明确提出，完善的税制是税收职能作用正常发挥的基础。同时强调税制设计的原则，应包括公平原则、效率原则、简明原则和财政弹性原则。那么，如何评价一个税制的优劣？基金组织的学者提上 The Tax System Internationalization Principle and the Improvement of China’s New Tax System The Tax Research Report of the International Monetary Fund (hereinafter referred to as the IMF) clearly states that a sound tax system is the basis for the normal functioning of taxation functions. At the same time, the principle of tax system design should be emphasized, including the principle of fairness, efficiency, conciseness and fiscal flexibility. So, how to evaluate the pros and cons of a tax system? IMF scholars put on