税收遵从成本的相关研究在我国起步相对较晚,研究主要涉及企业税收遵从成本的概念和分类、测算数据来源和方法、相关建议等几方面。本文从上述几个方面探讨了国内外关于纳税遵从成本的相关研究,并就我国企业纳税遵从成本的研究提出了展望。 The related research of tax compliance costs started relatively late in our country. The research mainly covered the concept and classification of corporate tax compliance costs, the sources and methods of calculating data, and some related suggestions. This article discusses the domestic and foreign research on the tax compliance costs from the above aspects, and puts forward the prospects for the research on the tax compliance costs of Chinese enterprises.