内容摘要：

本文对现代西方税收遵从成本理论的发展进行了简要的介绍，概述了美国、澳大利亚降低税收遵从成本的实践，并对如何降低我国的税收遵从成本提出了建议。

关键词：税收遵从　税收遵从成本

abstract：this paper first gives a brief introduction of theories of tax compliance cost in the western countries.it then summarizes experiences of reducing tax compliance cost in both the usa and australia.finally,the paper puts forward some suggestions on how to reduce tax compliance cost in china.

>>阅读全文