東歐國家實施所得稅單一稅率制度之探討及對我國之啟示

Lessons from the Implementation of Flat-Rate Income Tax Reform in East Europe

愛沙尼亞於1994年率先實施所得稅單一稅率制後，東歐國家紛紛跟進，將個人及公司所得稅稅率調整為單一稅率，並同時輔以調高個人基本免稅額，以及擴大稅基、促進稅制公平的配套措施。受此風潮帶動，實施所得稅單一稅率制已成為當前國際稅改新潮流。我國應可由此獲取寶貴啟示，透過綜合所得稅最高邊際稅率的適度調降及所得稅租稅優惠的合理限縮等措施，以促進我國稅制公平並提升整體稽徵效率。

Since Estonia first implemented a flat-rate income tax in 1994, a number of other East European countries have followed suit, adjusting personal and corporate income taxes to single rates, and at the same time increasing basic personal tax allowances, broadening the tax base, and instituting other measures toward achieving fairness of taxation. This has had the effect of bringing flat-rate income tax into the mainstream of international tax reform. Taiwan can derive valuable lessons from the experience of the East European countries, especially in respect of moderately adjusting the highest marginal income tax rates and rationally paring income tax exemptions, to achieve a fairer and more efficient tax system.