中国市场经济背景下诚信纳税的伦理问题浅析

在我国市场经济背景下，诚信是税收的保障，诚信纳税问题也越来越被人们所关注。历史因素的积淀，对我国税收征纳双方的行为产生了一定的影响，也影响了人们对税收的认识，并呈现出诚信纳税的伦理问题。针对诚信纳税伦理问题的研究，对规范税收征纳主体行为和实现诚信纳税提供对策和依据。

An Analysis of Ethics of Integrity Taxation in the Context of Market Economy in China

With the backdrop of the market economy in China, the integrity taxation, which ensures more tax revenue, has become a more widely concerned issue. Both sides of the tax collection and tax paying are affected by the issues of integrity taxation because of the historical reasons. According to the principles and theories of ethics, the paper analyzes the problems of ethics of taxation in order to provide some suggestions for both sides of tax collection and tax paying.