Tax management, in a narrow sense, is a tax collection activity carried out by tax authorities according to national tax policies and regulations. Broadly speaking, it is a management activity that the state and its tax authorities make decisions, plan, organize, supervise and coordinate the whole process of tax distribution according to objective economic laws and tax distribution characteristics to ensure the realization of tax functions.

Tax planning, also known as tax planning, is an important part of the company's financial management, and its main purpose is to reduce the tax cost of the company's business activities within the scope permitted by law.

International taxation refers to the overlapping and cross-taxation of transnational income or property of transnational taxpayers by two or more governments with their political power, and the resulting tax distribution relationship between countries.