公民纳税观念淡薄表现及其强化措施建议刘菲公民纳税观念是指一国全体公民在一定价值标准支配下，依法向国家履行纳税义务的整体意识。同其他新制度、新秩序的形成和运行需要以更新观念为先导一样，新税制的建立和运作也要以增强公民纳税观念为前提。本文的重点在于阐述我... Citizens ’Contributions to Diminishing Conceptions of Tax Contributions and Suggestions on Strengthening Measures Liu Fei Citizens’ Conception of Tax Contributions refer to the overall awareness of all citizens of a country in fulfilling their tax obligations according to law under the control of a certain value standard. As with other new systems and the formation and operation of the new order, it is necessary to take the concept of updating as the precursor. The establishment and operation of the new tax system must also be based on the premise of enhancing citizens’ tax conceptions. The focus of this article is to elaborate on me ...