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20世纪80年代以来，由美国等经济发达国家率先掀起的历史上规模最大、持续时间最长的税制改革浪潮席卷全球。20年来，世界上大多数国家几乎都进行了不同程度的税制改革。随着经济全球化步伐日益加快，各国之间的税制差异越来越小。因此，认真分析这场税制改革运动的前因后果及其发展趋势，对我国今后税制改革有重要的参考价值。本文从发达国家的国内经济背景、国际经济背景、税收政策理论背景以及税制本身存在的问题等方面入手，深入分析了其税制改革的主要动因；从降低税率、扩大税基、简化税制和税收指数化等方面，考察了这场税制改革的共同特征；对发达国家近20年来及今后税制变化的趋势作了简要评析和总结。
Since the 1980s, the wave of the largest and longest-lasting tax reform in the history set off by economically developed countries such as the United States has swept the world. In the past 20 years, almost all countries in the world have carried out tax reform to varying degrees. With the accelerating pace of economic globalization, tax differences among countries are getting smaller and smaller. Therefore, a careful analysis of the antecedents, causes and consequences of this tax reform movement and its development trend will have important reference value for our country’s future tax reform. Based on the domestic economic background, the international economic background, the theoretical background of the tax policy and the existing problems of the tax system, the dissertation analyzes the main motivation of the tax system reform in developed countries. From reducing the tax rate, expanding the tax base, simplifying the tax system and tax index And so on, examines the common features of this reform of the tax system; briefly reviews and concludes the trends of the tax system changes in developed countries in the past two decades and in the future.