纳税意识与纳税人意识辨析  

Analysis on the Tax Awareness and the Taxpayer Awareness

作　　者：李新蕾[1] 

机构地区：[1]天津财经大学,天津300222

出　　处：《科技情报开发与经济》2008年第33期94-95,共2页Sci-Tech Information Development & Economy

摘　　要：分析和对比了纳税意识与纳税人意识的不同之处,指出了树立纳税人意识对于保证国家财政收入和推进政府改革的重要意义。This paper analyzes and compares the differences of the tax awareness and the taxpayer awareness, and points out the important significance of establishing the taxpayer awareness on guaranteeing the income of state finance and promoting the government reform.

关 键 词：纳税意识 纳税人意识 透明财政 

分 类 号：F810.42[经济管理—财政学]