公民纳税意识是指公民纳税的自觉程度,即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,而且知道不纳税是违反税法的,要受到法律的制裁。公民纳税意识主要源于他们的税收观念,即人们对于税收的基本看法或态度,同时又受到税收法律环境及社会环境的影响。与西方国家中“唯有死亡和纳税不可避免”的观念相比,我国公民纳税意识较为薄弱。 在我国古代,从夏王朝有最早赋税形式开始,人们就认为税是官府对民众的一种无偿索取,从而使征税人 Citizens’ tax awareness refers to the degree of citizen’s taxpaying consciousness, that is, knowing that they have to obtain taxable income, taxable property or engaged in certain taxable activities to pay taxes, and know that non-taxation is a violation of the tax law and subject to legal sanctions. Citizens’ tax awareness comes mainly from their tax concepts, that is, people’s basic opinions or attitudes toward taxation, and meanwhile they are also affected by the tax legal environment and social environment. Compared with the concept that “only death and tax payment are inevitable” in western countries, the tax awareness of our citizens is relatively weak. In ancient China, beginning with the earliest form of taxation in the Xia dynasty, people believed that tax was a kind of free claim from the government to the people so that tax collectors