丹麦是北欧的“福利国家”,和瑞典类似,以高税负和高福利著称。丹麦的税收负担,以1986年为例,税收额占国内生产总值50％,在世界各国中名列前茅,仅稍次于瑞典。而在税收总额中又以个人所得税所占比重最大,高达47％,与同属OECD的各成员国平均只有30％左右相比,也显得很突出。近十年来,丹麦政府对所得税的改革曾多次研究,虽然由于财政赤字大量存在,税收负担难以明显下降,但税制改革方案仍然于1985年6月推出,并从1987财政年度起逐步生效。 Denmark is a “welfare state” of northern Europe, similar to Sweden, famous for its high tax burden and high welfare. In 1986, for example, the tax burden in Denmark was 50% of GDP, ranking among the highest in the world and only slightly behind Sweden. In the total tax revenue, however, it takes the largest share of personal income tax, up to 47%, compared with an average of only about 30% of the member countries that belong to the OECD. In the past ten years, the Danish government has conducted many studies on the reform of income tax. Although the tax burden is unlikely to drop significantly due to the huge fiscal deficit, the tax reform plan was still introduced in June 1985 and has gradually come into force since fiscal year 1987.