在20世纪的最后20年,几乎所有经合组织(OECD)国家都对他们的税制进行了结构性改革,以使得税制能更精确的反映经济、社会和政治情形的变化。在一些国家——例如大多数正在经济转型中的东欧国家——改革带来了深远的影响并且只经历了很短的时间,而在其他一些国家,例如大多数欧洲国家——改革却是一个逐步深入的过程。因此,30个经合组织成员国当前实施的税制与上世纪80年代中期实施的有极大的不同。新近的税制改革源于一种更具竞争性的财政环境的需要,这种需要包括了鼓励投资和承担风险、培养企业家精神以及更多的工作激励。同时,政府还需要了解让纳税人坚信税制公正的重要性。因此,公平和简便在这种背景下就显得极其重要。 In the last two decades of the twentieth century, almost all OECD countries have structurally restructured their tax systems to make the tax system more accurately reflect changes in economic, social and political conditions. In some countries, such as most of the countries in Eastern Europe undergoing economic restructuring, the reforms have had far-reaching effects and have only taken a very short period of time. In other countries, such as most European countries, reform has been one Step by step process. As a result, the tax regime currently in place in the 30 OECD member countries is vastly different from that implemented in the mid-1980s. The recent tax reforms stemmed from the need for a more competitive fiscal environment that included incentives to invest and take risks, develop entrepreneurship and more work incentives. At the same time, the government needs to understand the importance of convincing taxpayers of the fairness of the tax system. Therefore, fairness and simplicity appear to be extremely important in this context.