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tax compliance
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tax compliance
Encyclopedia
法学
税法
释
tax compliance
纳税遵从
广义指一切符合税收法律法规意图和精神的纳税行为,即纳税人不仅要承担税收法律问题中的税收负担,其行为也要符合立法机关的税法意图。中义指纳税义务人遵照税收法令及政策,履行纳税义务。狭义指纳税人按照规定及时、足额地缴纳相关税款。又称税收遵从、税收服从。
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