一、税收遵从的含义和影响因素(一)税收遵从的含义许多专家学者对税收遵从都有过直接或间接的论述。最早被人们熟知的税收遵从模型是由Michael G.Allingham和Agnar Sandmo提出的。作为犯罪经济学理论的一种具体应用,Allingham-Sandmo模型指出,税收遵从取决于纳税人对预期效用最大化的权衡。但随着税收理论研究和工作实践的不断发展,人们逐渐认识到,纳税人遵从与否不仅取决于税率、稽查概率和处罚力度,还取决于包括税收道德和社会 First, the meaning of tax compliance and influencing factors (A) the meaning of tax compliance Many experts and scholars on tax compliance have been directly or indirectly discussed. The earliest known tax compliance model was proposed by Michael G. Allingham and Agnar Sandmo. As a concrete application of the theory of criminal economics, the Allingham-Sandmo model states that tax compliance depends on the taxpayer’s trade-offs with the expected utility maximization. However, with the continuous development of tax theory and practice, people gradually come to realize that compliance with taxpayers depends not only on tax rates, inspection probabilities and penalties, but also on issues including tax ethics and society