自觉纳税是一种经济行为、法律行为,这是大家公认的。同时它也是一种公共道德行为,是市场经济条件下经济行为人公共道德要求的重要内容。 一提公共道德,大家立刻就会想起“不随地吐痰”、“排队顺序入场”的社会公德,实际上现代意义的公共道德的含义是极其深刻而广泛的,它是关于道德主体与社会公众之间关系的道德规范,是指一切涉及公共事务、公众利益和公共生活的具有公共性的道德规范。它包括公务行为人公共道德、市场行为人公共道德和公共生活参与人公共道德等。纳税与社会公共事务、公共生活紧密相关,它是直接为了满足社会公共需要而进行的。社会公共需要是指由政府向社会提供的安全、秩序、公民基本权力和经济发展的必要条件等方面的需要。如国防、外交、公安、司法、行政管理、基础教育、基础科学研究、卫生保健、生态环境保护、城市基础设施等。这些都是典型的社会公共需要。由此可见,社会公共需要,也就是大家的需要,是生活在该社会的每一个社会成员的共同需要。由于市场机制 Conscious tax payment is an economic behavior and legal act, which is generally acknowledged. At the same time, it is also a kind of public moral behavior, which is an important content of the public moral requirements of economic agents under the condition of market economy. When we mention public morals, everyone immediately remembers the social morals of “spitting up” and “admission in queuing order.” In fact, the meaning of modern morals is extremely profound and extensive. It is about moral subject and society The moral norms of the relationship between the public, refers to all involved in public affairs, public interest and public life with the public moral norms. It includes the public morality of the public actor, the public morality of the market actor and the public morality of the public life participant. Taxation is closely related to public affairs and public life. It is conducted directly to meet the public needs of society. Social public needs refers to the needs of the government provided to the community on security, order, basic civil rights and the necessary conditions for economic development. Such as national defense, diplomacy, public security, justice, administration, basic education, basic scientific research, health care, ecological environment protection, urban infrastructure. These are typical social and public needs. From this it can be seen that the social public needs, that is, everyone’s needs, are the common needs of every member of society living in this society. Due to the market mechanism