法律维度的税收遵从是纳税人依照税收法律规定,正确计算、及时准确申报、按时缴纳税款,并接受税务机关依照法定程序进行管理的行为。税收遵从的法律成本表现为立法成本、执法成本、司法成本和守法成本,立法成本直接影响执法成本、司法成本与守法成本。传统税收文化与现代税法理念的冲突直接表现为纳税人的税收不遵从。本文提出,应从宪法层面、税法层面、税收征管制度层面及税收文化层面对纳税人权利加以保护,从而实现纳税人依法自觉诚信纳税的终极目标。 Tax compliance in the legal dimension is the taxpayer in accordance with the tax laws and regulations, correct calculation, timely and accurate declaration, pay taxes on time and accept the tax authorities in accordance with the statutory procedures for the management of behavior. The legal costs of compliance with taxation are represented by legislative costs, law enforcement costs, judicial costs and law-abiding costs. Legislative costs have a direct impact on law-enforcement costs, judicial costs and law-abiding costs. The conflict between the traditional tax culture and the concept of modern tax law is directly reflected as taxpayers’ tax non-compliance. This paper proposes that the rights of taxpayers should be protected from the constitutional level, the tax law level, the tax collection and administration system level and the tax culture level so as to realize the ultimate goal of the taxpayers to conscientiously and faithfully pay taxes according to law.