税制改革是一项经常性和持续性的工作，当社会经济条件及政府财政状况改变时，税制便需要适当调整以为配合。尤其自八十年代以来，发达国家政府职能不断扩张，公共费用支出持续膨胀，其结果势必导致作为政府支出主要的税收收入相应增加，国民的纳税负担因而加重。课税必然对国? Tax reform is a regular and continuing task. When the socio-economic conditions and the state of the government’s finances change, the tax system needs to be properly adjusted to match. In particular, since the 1980s, the continuous expansion of government functions in developed countries and the continued expansion of public expenditures have resulted in a corresponding increase in the tax revenue that is the main form of government spending, thus aggravating the tax burden on the citizens. Tax inevitably on the country?