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税收收入总额占国内生产总值（ＧＤＰ）的比重，即宏观税负表明一国政府对经济的干预程度和控制能力。它集中体现的是国家与纳税人在分配上的量的关系，是衡量财力集中与分散程度的一个重要指标。一般来说，宏观税负与政府集中掌握的财力呈正相关。这一指数高，意味着政府集中
The total tax revenue as a share of gross domestic product (GDP), that the macro tax burden shows that a country’s government intervention in the economy and control. It focuses on the relationship between the distribution of state and taxpayers and is an important indicator of the degree of concentration and dispersion of financial resources. In general, the macro tax burden is positively related to the government’s centralized financial resources. This high index means that the government is concentrated