从中西税收文化的差异看中国税制完善

Study on Perfection of Chinese Tax System from Difference of Tax Culture between China and Western Countries

本文从治税思想、立法观念、纳税观念、权利意识、执法理念等方面对中西税收文化进行比较,进而探讨完善我国税收法制的有效途径。