中国传统文化与纳税人意识  

Traditional Chinese Culture and the Taxpayer Consciousness

作　　者：刘怡[1] 杨长湧[1] 

机构地区：[1]北京大学经济学院,北京100871

出　　处：《北京大学学报（哲学社会科学版）》2006年第3期131-138,共8页Journal of Peking University(Philosophy and Social Sciences)

基　　金：教育部人文社科基金的资助(项目批准号01JA790089)

摘　　要：本文从乡土中国文化、中国传统法律文化与中国传统税收文化三个方面分别剖析了中国传统文化对当今纳税人意识的影响。笔者认为,中国传统文化总体上不利于纳税人意识的培养,尤其不利于纳税人权利意识的培养。不过,中国传统文化中“国”本位意识的存在、正税法律化制度化的实践等,对于培养纳税人对国家的责任感、在纳税人和国家之间形成适当的权利义务关系,存在着一定的积极作用。针对传统文化与纳税人意识的这种关系,我们探讨了培养纳税人意识的可能途径。Traditional Chinese culture on the whole provides an unfavourable condition for the cultivation of taxpayer consciousness, and even less of the consciousness of taxpayer fights. However, the centrality of the nation in traditional Chinese culture combines with the institutionalization of the main tax to create a somewhat salutary atmosphere for the cultivation of a sense of responsibility for the nation, and the forming of a relationship between the government and the taxpayer with article goes on to explore the possible regards to the rights and obligations of both parties. It is in this light that this ways of cultivating taxpayer consciousness in China.

关 键 词：纳税人意识 乡土中国文化 中国传统法律文化 中国传统税收文化 

分 类 号：D920.0[政治法律—法学]