纳税人、税务机关是税收法律关系的主体,在国家说法体系下,主体双方依法履行各自权利和义务,都会与一定外部环境发生关系。影响纳税遵从的因素可以从税收制度、纳税人、税务机关和外部环境四个方面加以分析。税法是确定纳税遵从的依据。明确、简便、稳定、科学、公平、合理的税制有利于提高纳税遵从。如果税制存在未决事宜、矛盾或者模糊之处,就会导致征纳双 Taxpayers and tax authorities are the main body of the legal relationship of taxation. Under the system of state opinion, both parties of the subject perform their respective rights and obligations in accordance with the law and will have a relationship with certain external environment. The factors influencing tax compliance can be analyzed from four aspects: the tax system, taxpayers, tax authorities and the external environment. Tax law is to determine the basis for compliance with tax. A clear, simple, stable, scientific, fair and reasonable tax system is conducive to raising tax compliance. If there are unresolved issues in the tax system, conflicts or ambiguities, it will lead to double taxation