自愿税收遵从是税收遵从研究中的一个薄弱环节,本文分析了强制税收遵从与自愿税收遵从的相互作用,并以43个国家为样本,综合运用新制度经济学和多元回归分析的理论与方法对影响自愿税收遵从的因素进行了研究,结果表明自愿税收遵从与一国政府的廉洁程度及经济发展水平之间存在正相关关系。最后指明了本研究的政策含义及未来进一步研究的方向。 Voluntary tax compliance is a weak link in the study of tax compliance. This paper analyzes the interaction between compulsory tax compliance and voluntary tax compliance. Based on the sample of 43 countries, the theory and method of applying new institutional economics and multiple regression analysis The results show that there is a positive correlation between voluntary tax compliance and the cleanliness of a country’s government and the level of economic development. Finally, the policy meaning of this study and the direction of further research in the future are pointed out.