税收遵从成本是现代税收管理的重要研究内容,近年来受到国内外学者的广发关注。本文首先分析了税收遵从成本的定义和构成、之后梳理前人研究成果得出了目前我国的税收遵从成本规模和一些经验性结论、最后从遵从成本的角度探究了目前《税收征收管理法》存在哪些缺陷,以期对《税收征收管理法》的修订有一定借鉴意义。 The tax compliance cost is an important research content of modern tax management. In recent years, it has been paid attention by the domestic and foreign scholars. This paper first analyzes the definition and composition of the tax compliance costs, and then combs the previous research results to come up with the current tax compliance costs in China and some empirical conclusions. Finally, from the perspective of compliance costs to explore the existence of “tax collection and management law” exists What defects, with a view to the “Tax Collection and Administration Law,” the amendment of a certain reference.