为了摆脱世界金融危机和经济衰退的冲击,近期世界各国不仅继续延续了税制改革的基本态势,而且税制趋同化、政策灵活化和征管严格化的发展特征成为一种趋势。由于世界金融危机的负面影响余波不断,世界税制改革仍然处于后金融危机时期的调整阶段。一、发达国家宏观税负呈现下降趋势由于世界金融危机和各国经济衰退,近几年来发达国家宏观税负呈现下降趋势。欧盟国家税收占国内 In order to get rid of the impact of the world financial crisis and the economic recession, all countries in the world have not only continued the basic trend of the tax reform recently, but also have the tendency of tax system convergence, policy flexibility and stricter collection of management. As the aftermath of the negative impact of the world financial crisis continues, the world’s tax reform is still in the adjustment phase of the post-financial crisis. I. Macro Tax Burden of Developed Countries Decreasing Due to the world financial crisis and the economic recession in various countries, the macro tax burden in developed countries has been on a downward trend in recent years. EU countries account for domestic taxes