在《2002年—2006 年中国税收征收管理战略规划纲要》中首次提到税收遵从，是指纳税人依照税收法律规范的规定履行纳税义务，它包含三个基本要求：一是及时申报，二是准确申报，三是按时缴款。
【Key words】 taxpaying compliance； optimization of tax administration；
基于6个网页-相关网页
纳税人遵从 Taxpayer Compliance
纳税不遵从问题的探讨 The Research on Tax Non-compliance
纳税人遵从估算项目 The Taxpayer Compliance Measurement Program ; TCMP
纳税人遵从测度程序 Taxpayer Compliance Measurement Program ; TCMP
纳税人遵从度测量系统 Taxpayer Compliance Measurement Program ; TCMP
纳税人遵从成本 TCC ; taxpayercompliancecosts
In addition, it discloses the significance of the public-oriented reform of tax administration to promote the realization of tax administration target (i. e. tax compliance) from three perspectives of psychology, benefit and cost.
还从心理、收益和成本等三个视角揭示了税收管理公共化对促进税收管理目标(即纳税遵从)实现的重要意义。
参考来源 - 税收管理公共化研究There are four sections in this essay:In Section One, definitions of taxpayer compliance, non-compliance are presented.
全文分为四部分：第一部分是对公民纳税遵从问题的理论研究。
参考来源 - 公民纳税遵从问题研究The theories of taxpaying compliance is the front research on tax collection and administration in western nation in recent years.
纳税遵从理论是近年来西方国家研究税收征管的前沿问题。
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
纳税遵从理论是近年来西方国家研究税收征管的前沿问题。
The theories of taxpaying compliance is the front research on tax collection and administration in western nation in recent years.
在研究范围的界定中，对纳税遵从、纳税不遵从、税务检查若干名词进行了界定。
In defining the scope of the study, the tax compliance, tax non-compliance with the tax inspection carried out certain terms defined.
这些协议可以保证让纳税人遵从于税收而不用迫使银行“背叛他们的客户”。
These deals would ensure tax compliance without forcing banks “to commit any treachery with their clients”.
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