一、宏观税负及其度量指标宏观税负,又称宏观税率,是指一国一定时期(一般为一年)内税收总额占该国同期国内生产总值的比重,即国家在参与国民收入分配过程中以税收形式所集中的价值总额及其比率,反映了政府的社会经济职能及财政功能的强弱。西方国家税收收入占政府收入的绝大部 First, the macro tax burden and its measurement Macro tax burden, also known as the macro tax rate, refers to the tax revenue of a country during a certain period of time (usually a year) as a share of the country’s GDP over the same period, that is, the state participates in the national income The total amount of value and its ratio in the form of taxes collected during the distribution reflects the strength of the government’s socio-economic functions and financial functions. Western countries account for the vast majority of government revenue