摘要
提高公民的纳税意识,营造良好的税收环境,是推进我国依法治税乃至依法治国的关键。而研究纳税与受益之间的内在联系性,是提高公民纳税意识的核心问题之一。
Increasing the citizens' awareness of tax and constructing a good tax environment is the key to control the country by law,while researching the inner relation between tax and benefit is the core for raising the tax awareness of citizens.
出处
《税务与经济》
CSSCI
北大核心
2004年第1期58-61,共4页
Taxation and Economy