税收成本的存在，会导致征纳双方生产效率的损失，影响着税收行政效率的提高。

The existence of taxation cost brings down the working efficiency of both payers and collectors, which also harms the promotion of taxing efficiency.

youdao

税收成本的存在，会导致征纳双方生产效率的损失，影响着税收行政效率的提高。

The existence of tax costs, will lead to the loss of both tax collectors productivity, affecting the efficiency of tax administration.

youdao

随着行政权力的扩张，出于行政效率的考虑，税收领域充斥着大量的行政自由裁量权。

With the expanding of administrative power, in consideration of administrative efficiency, the field of taxation is flooded with a great lot of administrative discretion.

youdao