基于当前国内外对于纳税人税收遵从行为的研究现状,本文对纳税人税收遵从行为进行了理论性分析,并通过探究其影响因素,提出一系列为促进纳税遵从行为应采取的税收政策选择。这对提高我国纳税人的税收遵从度、减少税收流失,具有一定的实践意义。 Based on the current domestic and international research on taxpayers’ compliance with tax revenue, this paper analyzes the tax compliance behavior of taxpayers and probes into its influencing factors, proposing a series of tax policy choices to promote tax compliance. This has certain practical significance for improving tax compliance of taxpayers in our country and reducing tax losses.