税收改革的背景韩国税制的基本结构成型于19世纪对年代中期，政府严重依赖于间接税、对资本实行优惠待遇以及忽视再分配效应是当时韩国税制的主要特征。尽管韩国税制一直保持它的基本取向，但自SO年代后期以来在税收政策方面还是发生了一些重大变化。政治民主化和经济自由化为 The Background of Tax Reform The basic structure of the Korean tax system was shaped by the middle of the 19th century. The government relied heavily on indirect taxes, preferential treatment of capital, and neglect of the redistributive effect. Although the Korean tax system has always maintained its basic orientation, some significant changes have taken place in tax policy since the late 1990s. Political democratization and economic liberalization are