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1985年以来,澳大利亚的税收制度经历了根本性的结构性变革,其目的是使整个税收制度更加公平更加有效。税制改革虽然已经取得了很大的成就,但整个改革过程还远未完成。今天我将分析一下在八十年代全球税制改革的总趋势和澳大利亚税收制度的变革情况。
Since 1985, Australia’s tax system has undergone a fundamental structural change with the aim of making the entire tax system fairer and more effective. Although the tax reform has made great achievements, the entire reform process is far from complete. Today I will analyze the general trend of global tax reform in the 1980s and the changes in the tax system in Australia.