一、税收征管效率理论及其发展有研究认为 :税收征管效率是指税收征管绩效与征管投入之间的数值比较关系 ,是税收征管质量与数量的综合反映。在我国 ,税收征管效率问题的研究还只是刚刚起步 ,而在西方 ,对于税收征管效率问题早有建树。早在１８世纪 ,英国古典经济学家亚当·斯 First, the tax collection efficiency theory and its development Some studies believe that: tax collection efficiency refers to the performance of tax collection and management of investment in the numerical comparison between the value of tax collection and management is a comprehensive reflection of the quality and quantity. In our country, the study on the efficiency of tax collection and management is only just beginning, while in the west, the efficiency of tax collection and management has long been accomplished. As early as the 18th century, the British classical economist Adam Smith