摘要
税收收入目标的实现 ,调控经济能力的增强 ,一方面取决于税收制度的完善 ,另一方面取决于税制运行外部环境的优化 ,这其中就有一个纳税道德问题。纳税道德在一定程度上影响税制的运行状态和运行效果 ,是税制成功与否的基础之一。
The attainment of the tax revenue goal and the strengthening of economic adjustment & control depend on both the perfection of tax system and the optimization of the external surroundings around which the tax system is conducted. Among the surroundings is the morality of tax paying,which affects,to a degree,the state and effect of carrying out the tax system and is one of the basis concerning whether the tax system is successful or not.
