区域经济一体化进程的日益深化是当今世界经济发展的重要特点之一，这要求经济学家不断根据变化了的新形势修正、发展既有的经济理论。从总体上说，与区域经济一体化趋势相关的财税理论新进展力图揭示一体化进程对主权国家自身与主权国家之间在财税制度与政策上的影响；就研究 The deepening of the process of regional economic integration is one of the important characteristics of the economic development in the world today. This requires that economists constantly revise and develop existing economic theories in light of the changed new situation. On the whole, the new progress of taxation theory related to the trend of regional economic integration tries to reveal the impact of the integration process on taxation system and policy between sovereign countries and sovereign countries themselves;