义务与公平——社会公平感对公民纳税行为的影响研究

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1、公平感；在社会转型、经济政治体制转轨时期人们普遍存在着不安全感和渴望得到国家及社会保障的心理。本文认为，要促进积极的纳税行为，须要平衡公民的社会公平感，并提出以下几点建议：一是建立合理的社会公平观，正确引导公民纳税行为；二是增加社会公共事业投入，平衡公民的权利公平感；三是高度重视社会补偿原则，平衡公民的机会公平感；四是增加税收使用的透明度，平衡公民的过程公平感；五是尽快完善现行税收制度，平衡公民的结果公平感。关键词：社会公平感；公民纳税行为；社会公平视角◆1‘●IIAbstractThesocialfactremainsthatt∞【payersar

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8、alfair；af．fectt11eirthoughtandaCtiV时ofpayingta)【．Whenm