税务系统的稳定性

管理税务系统的变化对纳税人和政府都是一个重要问题。一个稳定一致的系统，使年复一年的税金账单和行政负担可以预测，有助于经济发展。但是由于现有的税务系统存在缺陷而世界在不断发展，一些变化是不可避免的。这份报告分析了这些变化的最优实现方式，以及政策制定者应当如何通过税务系统以最佳的方式满足社会更广泛的需求。

Managing change in the tax system is a concern for taxpayers and governments alike. A stable and consistent system, imposing predictable tax bills and administrative burdens from one year to the next, will encourage economic growth. But starting with imperfect systems against the backdrop of an evolving world, some change is inevitable. This paper analyses how best to approach that change, and the steps policymakers should take to best address the wider needs of society through the tax system.

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