论政府行为对征纳关系的影响

Influence of the Governments’ Action on Tax Collection and Paying

目前社会上偷税、漏税、骗税、抗税的现象依然存在,而且不是个别现象。理论界和实务界一般都把这些现象归咎于纳税人纳税意识淡薄,认为构建和谐征纳关系的关键在于如何提高纳税人的纳税意识。本文认为,纳税意识受多方面因素的影响,其中政府行为是一个主导因素;政府行为失范可能会对纳税意识产生“蝴蝶效应;”构建和谐征纳关系,不仅要培养纳税意识,更重要的是要培养征税意识和用税意识,政府要依法行政。

At present,dodgery,evading cheating,refusing tax still exist in the society and these are not the the individual phenomenon.The theorists and practice always owe these to lacking of tax paying consciousness and think that the key is to how to improve tax paying conscionsness.The viewpoint of this article is that tax paying consciousness would be effected by several factors among which the government＇s action is the leading factor.It is not only tax paying consciousness but also tax collection and expenditure consciousness that we should foster to build harmary tax collection and expenditutre consciousness that we should foster to build harmary tax collection and paying relation.The government should administer according to law.