关于提高公民纳税意识的思考  

Thoughts on Improving Citizen's Tax Consciousness

作　　者：王雪梅[1] 

机构地区：[1]大连教育学院财务处,辽宁大连116021

出　　处：《大连教育学院学报》2015年第2期61-62,共2页Journal of Dalian Education University

摘　　要：近年来,公民的纳税行为逐渐增多,但是公民的纳税意识相对比较落后,意识的淡漠直接影响着整个纳税环节的顺利进行。因此需要对公民纳税意识中存在的问题进行分析,提出解决问题的有效策略。In recent years,the citizens＇ tax payment behavior is gradually increasing,but the tax consciousness is relatively backward.The indifference of consciousness directly influences the whole tax payment process.Therefore,it is necessary to analyze the problems existing in the citizen＇s tax payment consciousness,and put forward the effective strategies for solving the problems.

关 键 词：公民 纳税 纳税意识 

分 类 号：F810.42[经济管理—财政学]