发达国家的公民之所以能够自觉纳税、依法纳税,源于“只有税收和死亡是不可避免”的思想观念,以及“不懂税法是一种无知,违反税法是一种不道德”的纳税心理。这些根深蒂固的观念并不是成年以后才确立起来的,而是从小接受系统的税收教育的结果。良好的纳税意识伴随着他们的成长,根植于心,不可动摇。 The reason why the citizens of the developed countries can pay taxes conscientiously and pay taxes in accordance with the law stems from the notion that “only taxes and death are inevitable.” “Ignorance of the tax law is a kind of ignorance. It is immoral to violate the tax law.” The tax psychology. These deeply rooted notions were not established after adulthood but as a result of the system’s tax education as a child. Good tax awareness accompanied by their growth, rooted in the heart, unshakable.