摘要
纳税人意识作为公民意识的基础,是一个纳税人与政府双向的全方位概念,是纳税人通过向政府让渡部分财富,要求国家提供公共产品的权利实现和权力服务的思想体系。它包括建立纳税人权利体系和实施国家财税管理和监控两个方面,展现为纳税人的权利与义务以及政府的权力与义务互动的复杂关系。
Taxpayer＇s consciousness, as the foundation of citizen＇s consciousness, is not only a bi - directional concept involving taxpayers and the government, but also a thought system that taxpayers give parts of their properties to the government and demand the government to provide public products and services. It includes two aspects （ establishing the taxpayer＇s fight system and strengthening the supervision of the government financial administration） and exhibits a kind of interactive relationship between the fight of taxpayers and the power of the government.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2007年第2期20-30,共11页
Science of Law：Journal of Northwest University of Political Science and Law
关键词
公民意识
纳税人意识
权利
权力
citizen＇ s consciousness
taxpayer＇ s consciousness
fight
power
