部分欧美国家对未来纳税人教育经验简介  

An Introduction of Occident Experiences on Tax Education towards Future Taxpayers

作　　者：李纯璞[1] 宫亚利[1] 

机构地区：[1]国家税务总局扬州税务进修学院,江苏扬州225007

出　　处：《涉外税务》2010年第12期44-48,共5页International Taxation In China

摘　　要：青少年是未来的纳税人,他们的税收知识水平代表着未来社会的税收知识水平,他们的诚信纳税意识对未来社会的税法遵从有很大的影响。在青少年价值观形成的关键时期,培养他们的诚信纳税意识显得尤为重要。欧美几个国家在这方面的经验值得我国借鉴。The youth are the future taxpayers whose knowledge of taxation represents the level of tax knowledge in the future and their social awareness to honestly pay tax will also greatly influence tax compliance in the future. Therefore, it is essential to educate the youth the awareness to pay tax honestly in this critical period when their value system is being shaped. The occident experiences are worth learning in China.

关 键 词：未来纳税人 纳税遵从 税收教育 课程 

分 类 号：F811.4[经济管理—财政学]