论公民纳税意识的培养李光龙所谓纳税意识，我认为可包括两层含义：①知道自己取得应税收入、应税财产或从事某种应税行为时要纳税；②知道不纳税是违反税法的，要受法律制裁。若具备应税条件时必须实施纳税行为。一、公民纳税意识缺乏的原因（一）客观原因西方人认为，只... On the awareness of taxpayers Li Guanglong The so-called tax awareness, I think it can include two meanings: ① know that they have to obtain taxable income, taxable property or engaged in a taxable act to pay taxes; ② do not know tax is a violation of tax law, To be punished by law. If taxable conditions must be implemented tax behavior. First, the lack of public awareness of tax reasons (A) objective reasons Westerners believe that only ...