纳税成本,是指纳税人在纳税过程中所发生的直接或间接费用,包括经济、时间等方面的损失,例如税务登记、纳税申报、税款缴纳、税务检查等整个纳税过程中的时间耗费及纸张、记录等方面的费用,此外还包括纳税人的心理压力等。西方经济学家在税收成本理论中常把这 Tax cost refers to the taxpayers in the tax process of direct or indirect costs, including economic, time and other losses, such as tax registration, tax returns, tax payment, tax inspection, the entire tax process, such as time-consuming and Paper, records and other costs, in addition to taxpayers, including the psychological pressure. Western economists often put this in the theory of tax costs