The theory is based on studying gambling between the both two, focused on taxpayer , and primarily analyze the improvement of taxpaying compliance from optimization of tax administration.

• 纳税遵从理论正是基于以纳税人为中心和对征纳双方的税收博弈分析来研究税收征纳关系，并主要从税制管理优化角度研究纳税遵从的提高。