Study the solid example from the abroad and educe the key to optimize tax is increase the efficiency of tax collection and administration the key to guide the compliance is to build successful tax .
这部分主要是对纳税遵从理论产生的背景、主要内容进行了介绍，通过对制约遵从的因素：税制、征管、税收运行成本、纳税心理等等的分析，并从国外研究遵从的实例得出启示，税制管理优化之关键在于通过提高征管效率，提高纳税遵从必须建立成功高效的税制。
参考来源 - 试论纳税遵从与我国税制管理优化·2,447,543篇论文数据，部分数据来源于NoteExpress
本文分析了税收征管效率的内涵及外延，通过实证建立了税收征管效率的综合评价指标体系。
This paper begins with the connotation and denotation of the efficiency of tax collection and management and aims at an integrated evaluation index system through empirical demonstration.
税收征管成本的高低，是税务机关工作效率的直接反映，也是衡量税务机关工作成果的重要尺度。
The high or low tax collection and administration cost is the direct reflection of the tax authorities' efficiency, and also an important dimension to measure the outcome of tax authorities.
税务行政管理效率就是税收征管资源的配置问题。
The efficiency of tax administration is tax collection and management of resource allocation issues.
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