纳税遵从度直接影响着税收征收率的高低,较高的纳税遵从度有利于减少税收流失、优化资源配置、降低税收成本、平衡税收负担、净化社会风气,对于从根本上提高征管质量与效率具有重要意义。针对纳税遵从,学术界从纳税遵从行为的度量及影响因素等方面展开研究。因此,通过总结国内外关于纳税遵从的研究成果,并做简要说明,对进一步研究纳税遵从提供了理论依据。 Tax compliance directly affects the level of tax collection rate, higher tax compliance is conducive to reducing tax losses, optimizing the allocation of resources, reducing tax costs, tax burden balance, purify the social ethos, to fundamentally improve the quality and efficiency of collection has Significance. For tax compliance, academic research from the measurement of tax compliance and its influencing factors. Therefore, by summarizing the research results of tax compliance at home and abroad, and making a brief description, it provides a theoretical basis for further studying tax compliance.