论公民纳税行为的道德化

On Moralizition of Taxation Behaviour by Citizens

构建现代化的纳税机制，必须使国民在主体精神上向纳税化转变，即主体纳税化。纳税规范的道德化是主体纳税化的基础和前提。纳税规范的道德化，就是把纳税的内在要求转化为人们实际生活中的道德规范，内化为人们的道德文化心理或道德品质。

For the establishment of the modern tax payment mechanism,the national people must have tax payment consciousness in their minds.The morals of the code of tax payment is the basis and premise of the subjective tax payment. The morals of the code of tax ayment links the requirement of tax payment with the moral code of people's real life.