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本文从经济全球化的大背景出发，从横向与纵向两个方面讨论国际经济因素对一国宏 观税负水平的影响，从而对研究“十五”时期我国宏观税负的确定问题提供理论依据 与经验支持。
This paper starts from the general background of economic globalization and discusses the influence of international economic factors on the macro-tax burden of a country in two aspects: horizontal and vertical, and thus provides a theoretical basis for the study of determining the macro-tax burden in China during the “Tenth Five-year Plan” period. Experience support.