内容摘要：
本文梳理了西方国家税收管理研究发展演变的基本历程，从早期学者的初步研究，到古典学派的进一步研究，再到历史学派和社会政策学派最终创立了税收管理的理论体系，最后发展到现代学者对此问题的量化研究。同时指出，了解税收管理研究的发展演变过程，有益于我们明确税收管理研究的新课题及建立适合于中国国情的科学的税收管理体系。
关键词：税收管理 ???税收遵从 ???税收稽征 ???西方国家
abstract：this paper reviews the historical process of study on tax administration in the western countries. from initial studies of scholars of earlier days until now, the basic path has been to establishing theoretical system by different scholars and finally to positive studies of contemporary scholars. the paper points out that basic understanding about the historical process of study on tax administration will help us determine new research projects and establish a scientific tax administration system suitable for china.