内容摘要：

税收遵从成本和征管成本一同构成税收运行成本，是税收成本的重要组成部分。但由于税收遵从成本具有非显性的特征，往往被理论界及实践部门所忽视。本文借鉴国外税收遵从成本理论，分析了税收遵从成本对纳税遵从行为的影响，提出了优化我国税收制度、降低税收遵从成本的框架性建议。

关键词：税收成本　税收遵从成本　纳税遵从行为

abstract：as an important part of tax cost,tax operating cost is composed of tax compliance cost as well as tax administration cost.however,because of its recessive characteristics,tax compliance cost is often ignored by theory and practice.based on theories of tax compliance cost in foreign countries,this paper analyzes the impacts of tax compliance cost on tax compliance behaviors and proposes some suggestions on optimizing tax system and decreasing tax compliance cost in our country.

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