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税收征管环境是指税收征管工作所赖以生存的客观环境。没有一个较为理想的税收征管内、外部环境，税收征管工作是难以顺利进行的。因此世界各国都十分重视对本国税收征管环境的治理和优化。从我国的现实情况来看，税收征管环境虽然有所改善但还十分不够，特别是西方发达国家相比还存在着较大的差距，这已经直接和间接地制约着我国税收征管水平的提高。
Tax collection and management environment refers to the tax collection and management work in an objective environment. Without an ideal tax collection, the external environment, tax collection and management work is difficult to proceed smoothly. Therefore, all countries in the world attach great importance to the governance and optimization of their tax collection and management environment. From the reality of our country, although the tax collection and administration environment has improved somewhat, it is not enough. In particular, there is still a large gap between the developed countries in the West. This has directly and indirectly restricted the improvement of the tax collection and administration in our country.