税务人员的执法理念决定执法行为。执法理念可以分为群体执法理念和个体执法理念,群体执法理念存在于个体执法理念中,并通过个体执法行为表现出来。因此,研究税务执法理念一般应研究个体执法理念。影响执法理念的因素一般有历史传统、社会环境、个人素质、税制严密性、违约成本 Law enforcement officers tax law enforcement decisions. The concept of law enforcement can be divided into the concept of group law enforcement and individual law enforcement. The concept of group law enforcement exists in the concept of individual law enforcement and is manifested through individual law enforcement. Therefore, the study of the concept of tax law enforcement should generally study the concept of individual law enforcement. The factors influencing the concept of law enforcement are generally historical traditions, social environment, personal qualities, tax system rigor, default costs