税收遵从成本是纳税人在遵从税法的活动中不得不承担的费用。
Compliance costs are the expenses that taxpayers have to pay in the illegal activities obeying the tax laws.
各国对税收遵从成本的关注与税收流失现象日益严重不无关系。
The growing severity of tax evasion contributes to the concerns of compliance costs by these countries.
我国目前同样也面临税收流失问题的困扰，但是相关的研究几乎没有涉及到遵从成本的问题。
The problem of tax evasion is also faced by our country, but few studies are conducted in the associated filed of compliance costs.
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