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本文引入了税收文化滞后的概念,阐明了进行税制改革时将会出现税收文化滞后现象,它将影响到税制结构优化目标的实现,因此必须尽力减弱其影响,以确保税制改革的成效。
This paper introduces the concept of tax culture lag and expounds that the tax culture lag will appear in tax system reform, which will affect the realization of tax structure optimization objectives. Therefore, it is necessary to make every effort to weaken its impact so as to ensure the effectiveness of tax reform.