tax reform; tax revision
Refers to changes or overhauls in the tax system, often used in political, economic, or legal contexts.
The government is considering tax reform for the next fiscal year.
The consumption tax rate was raised due to the tax revision.
税制 refers to the tax system itself, while 税制改正 specifically means changes or reforms to that system.
改正 is a general term for revision or amendment of laws, rules, or systems; 税制改正 applies this to taxation.
Compound of 税制 (tax system) and 改正 (revision, amendment).