Paying the piper Besides creating packages in which the tax base is broadened while tax rates are reduced, another key concept in tax reform is to transform the system from one in which direct taxes (mainly income tax) play the main role to one in which consumption taxes (mainly the value-added tax, or VAT) is central.
要花錢就要繳稅除了希望配套進行「擴大稅基、降低稅率」外，另一個稅制的觀念變革，則是將目前以直接稅（主要是所得稅）為主的稅制，轉變為以消費稅（主要指營業稅）為主的稅制。