Tax reform refers to changes made to the tax laws and regulations of a country or jurisdiction with the aim of improving the efficiency, equity, and simplicity of the tax system.

Tax reform can take many forms, including changes to tax rates, deductions, credits, and exemptions, as well as changes to the way taxes are collected and administered.

The goals of tax reform may include increasing revenue, reducing the tax burden on certain groups or industries, promoting economic growth and investment, and improving compliance and enforcement.

Tax reform is often a highly debated and politically charged topic, as it can have significant impacts on government revenue, the economy, and individual taxpayers.