强化公民纳税意识之我见  

On raising citizen's tax consciousness

作　　者：郑国珍 

机构地区：[1]中共许昌市委党校,河南许昌461000

出　　处：《河南社会科学》2002年第5期137-139,共3页Henan Social Sciences

摘　　要：公民纳税意识淡薄,有其经济根源、思想根源,也有着深刻的历史文化根源。提高公民的纳税意识,就要大力加强正面教育和税法宣传,也要增强纳税人的权利意识,注意维护纳税人的合法权益,做到依法治税。Citizen's indifference towards taxation has its own economicalideologicalhistorical and cultural reasons.To raise citizens' tax consciousnesswe must devote major efforts to strengthen positive education and propoganda of tax lawimprove tax-payers' rights consciousnessmaintain taxpayers' lawful rights and interests and realize regulation of tax according to law.

关 键 词：公民 纳税意识 税法 纳税人权利 依法治税 中国 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]