稳健的税务系统的基石：简易性、确定性与稳定性

ACCA认为一个良好的税务系统有三块基石：简易性、确定性与稳定性。这是政策制定者在改变税务系统时必须考虑的因素，也是纳税人衡量税务系统有效性的标准。

Simplicity, certainty and stability: in ACCA’s view these are the three cornerstones of a good tax system. Policy makers should consider them any time they plan to change the tax system. They are also the benchmarks by which taxpayers can assess the effectiveness of government in maintaining and improving tax systems. 

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