纳税人遵从理论及其借鉴意义

Tax-payer's Compliance Theory and Its Referential Significance

在市场经济条件下 ,应关注纳税人的个性特征 ,尊重和保护纳税人的个体利益。本文介绍了西方纳税人遵从理论的主要内容 ,并阐明其可借鉴性 ,提出在我国应建立以纳税人为中心的征纳关系 ,重视对税收遵从成本的研究。

Under the market economy conditions,close attention must be paid to the tax-payer's individuality,and the tax-payer's individual interest must be respected and protected.This paper introduces the main content of the compliance theory and holds that it can be used for reference.It further suggests that a relationship between levy and payment with tax-payer as the center be established and that importance be attached to the study of tax revenue complying with cost.