国外最早系统研究税收遵从的开山派学者是Allingham,Sandmo(1972),他们主要是受Becker(1968)对犯罪经济学的研究的影响,认为纳税人是为了自身效用最大化而做出遵从还是不遵从的决定。为此提出了有名的A-S模型,认为税率提高则纳税人的逃税成本越高,逃税收益就越低,这种情况下纳税人就选择少逃税,倾向于遵从。本文将对国内外关于税收遵从文献进行研究。 The earliest foreign scholars of tax compliance were Allingham and Sandmo (1972). They were mainly influenced by Becker’s (1968) study of criminal economics. Do taxpayers follow the principle of maximizing their own utility? Compliance decision. To this end, a well-known A-S model is proposed, in which the higher the tax rate, the higher the taxpayer’s tax evasion costs and the lower the tax evasion benefits. In this case, the taxpayer prefers to avoid tax evasion and tends to comply. This article will study the tax compliance literature at home and abroad.