国外公民纳税自觉性探析敖汀每当人们谈到我国公民税法观念淡薄，纳税意识不强时，往往都要提到发达国家的公民税法观念如何强，纳税自觉性如何高，而从现实看，也的确如此。那么这种纳税自觉性是如何形成的呢？试作如下探析：一、税收历史悠久、长期的税法熏陶和纳税实践... Whenever people talk about the weak concept of tax law in our country citizens and the tax awareness is not strong, it is often necessary to mention how the concept of tax law of citizens in developed countries is strong and how tax consciousness is high. From the reality, It is true. So how is this kind of taxpaying consciousness formed? Try to explore the following: First, the tax has a long history, long-term tax law and tax practice ...