比格·纳瑞①将税收文化看成是影响国家税收制度与税务管理的正式与非正式制度的总和。当一国遭遇外国税收制度时,会产生税收文化冲击,在转轨进程中还会出现税收文化滞后。我国在税收制度改革时必须从多方面考虑到税收文化问题。 Bigger Nari (1) views tax culture as the sum of formal and informal systems that affect the state’s tax system and tax administration. When a country encounters the foreign tax system, it will have a tax culture impact, and there will be a delay in the tax culture during the transition process. In the course of tax system reform, our country must consider the issue of tax culture from many aspects.