九十年代以来，爱尔兰税法中对直接税纳税人税负能力的评估体系发生了根本变化。除了对雇员收入的预扣税外，对包括各税种在内的所有直接税评估机制都由传统的直接评估转变为纳税人自我评估。本文将对这一税改趋势的背景、内容特征及主要影响作一简单介绍，并在此基础上重点探 Since the 1990s, fundamental changes have taken place in the assessment system of the tax burden on taxpayers in the Irish tax code. In addition to withholding taxes on employee income, all direct tax assessments, including all taxes, have been transformed from traditional direct assessments into taxpayer self-assessments. This article will give a brief introduction to the background, contents and main influences of this tax reform trend, and on this basis, we will focus on exploring