摘要
提高我国纳税人的税收遵从度,是一个长期需要解决的问题。通过对我国古代诗歌,主要是涉及税收不遵从诗的研究,分析涉税文化对税收遵从的影响,为提高纳税人税收遵从度提供历史参考。
To improve the degree of tax compliance of taxpayers is a long-term problem to be solved. Through the poetry of ancient China, mainly involved in the tax non-compliance the study, this paper analyses the impact of tax-related culture on tax compliance, providing historical reference for improving the degree of tax compliance of taxpayers.
出处
《襄樊职业技术学院学报》
2012年第6期43-44,共2页
Journal of Xiangfan Vocational and Technical College
关键词
税收
税收文化
税收不遵从
古诗
taxation
tax culture
tax non-compliance
poetry