经济转轨时期偷逃税的道德诱因及其治理

On moral cause and moral management of tax evasion during the period of economic change

本文通过对经济转轨时期偷逃税行为的现实表现及其道德诱因的深入分析,按照江泽民同志的"以德治国"方针,提出应在加强法治建设的同时,强化道德治理的观念和意识。

The thesis analyses the reality and moral causes of tax evasion during the period of economic change. According to the policy-run a country by morality-presented by comrade Jiang Zeming , the thesis raises the idea that the sense of moral management should be strengthened while the building of legal system is reinforced.