税收管理部门的腐败在许多国家是根深蒂固的 ,并且与其他腐败形式相互依存 ,其经济危害、政治危害巨大。本文从税收腐败产生的原因和危害入手 ,探讨了税收腐败形成的若干途径和经济分析 ,并对于如何防范和治理税收腐败提出了若干建议 Corruption in the tax administration is deeply rooted in many countries and interdependent with other forms of corruption, with its economic and political harms. This article starts with the causes and the harms of the tax corruption and discusses several ways and economic analysis of the formation of the tax corruption and puts forward some suggestions on how to prevent and control the tax corruption.