| 刍议以激励手段提升公民的纳税意识 |
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| 引用本文： | 朱柏铭,陈利华.刍议以激励手段提升公民的纳税意识[J].税务与经济,2004(5):69-72. |
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| 作者姓名： | 朱柏铭 陈利华 |
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| 作者单位： | 浙江大学,浙江,杭州,310027 |
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| 摘 要： | 要从根本上提高公民的纳税意识,仅仅依靠严厉的惩罚手段是远远不够的。在税收宣传和征管工作中必须灵活运用马斯洛的需求层次理论,分辨出不同纳税人的不同需要和共同需要,对纳税人实施科学的激励,创造和改善条件,满足纳税人的多层次需求,从而全面、有效地提升公民的纳税意识。
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| 关 键 词： | 需求层次理论 激励手段 纳税意识 |
| 文章编号： | 1004-9339(2004)05-0069-04 |
| 修稿时间： | 2004年1月6日 |
A Discussion on Increasing the Citizens' Awareness of Tax |
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| ZHU Bai-ming,CHEN Li-hua.A Discussion on Increasing the Citizens'''' Awareness of Tax[J].Taxation and Economy,2004(5):69-72. |
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| Authors: | ZHU Bai-ming CHEN Li-hua |
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| Abstract: | It is far more enough to increase the citizens' awareness of tax by severe punishment.Therefore,Masilou's hierarchy of needs theory should be applied in a flexible way,different needs and common needs should be seperated from different taxpayers,scientific encouragement should be used to the taxpayers,some conditions should be invented and improved,taxpayers' hierarchy of needs should be satisfied in order to arouse the common understanding of tax from the taxpayers and increase the citizens' awareness of tax. |
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| Keywords: | hierarchy of needs theory means of encouragement awareness of tax |
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