二十世纪后期西方国家发生了大规模的逃税风潮。在委托代理理论框架下,文章分析了这股逃税风潮的政治性原因、特征、后果以及西方国家普遍采取的对策,并在此基础上,论证了和谐税收的理念及其政治意义,提出了建构我国和谐税收关系的政策建议。 Western wave of large-scale tax evasion occurred in the late twentieth century. Under the framework of principal-agent theory, the article analyzes the political reasons, characteristics and consequences of this wave of tax evasion and the countermeasures commonly adopted by western countries. On this basis, the thesis demonstrates the concept of harmonious tax and its political significance, Policy Suggestions on Harmonious Tax Relations in Our Country.