Abstract: The smooth running of society relies on moral education and moral constraint.Building a tax system with the full of moral implications is the demand of the present times.Tax fairness,tax justice,tax responsibility,tax self-discipline and tax integrity are the inherent meanings of the tax morality.In the reform of tax system,tax morality must be considered.The key that tax morality weighs up the public interests and individual interests lies in seeking a balance between the level of Government's public service and the level of tax burden of the public.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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