税制改革的基本原则韩国税制改革的基本原则可归纳为以下几点：首先，由于亚洲金融危机的影响，税制改革是为了确保税收收入能够满足政府的社会开支不断增加的需要。第二，随着不同阶层收入水平差距的拉大，税制改革旨在提供一个对纳税人有利的制度和在纳税人中公平的分担税负? Fundamental principles of tax reform The basic principles of tax reform in South Korea can be summed up as follows: First, due to the impact of the Asian financial crisis, the tax reform aims to ensure that tax revenues meet the government’s ever-increasing need for social spending. Second, with the widening income gap between different social strata, the tax reform aims at providing a system that is favorable to taxpayers and equitably sharing the tax burden among taxpayers.