内容摘要：

公共产品效率最大化是构建公共财政体制的关键。公共产品效率不仅关系到资源配置、经济发展与社会和谐，也关系到纳税人权利受尊重和保护的程度、纳税人对政府的评价与信任等，最终将作用于纳税人的税收遵从决策。公共产品效率与税收遵从具有高度相关性。

关键词：公共产品　税收遵从　效率

abstract:maximizing the efficiency of public goods is the linchpin to build public finance system. the efficiency of public goods may not only relate to resource allocation, economic development and social harmony, but also connect to safeguarding the rights of taxpayers and their evaluation and confidence to the government. ultimately it will act on the decision-makings of tax compliance. that is, there is a direct correlation between the efficiency of public goods and tax compliance.

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