内容摘要：
西方经验表明，培育民众税收法治信仰的途径有三：发掘文化传统中的法治习惯；向民众讲清税法遵从的道理；增强民众对税收法治的切身体验。本文认为，对我国而言，第三点最具借鉴意义。为此，必须建立公共财政，明确并保护纳税人权利，优化纳税服务，增强税法威慑力。
关键词：税收法治 公共财政 纳税人权利 纳税服务
abstract:according to experiences of developed countries, there are three ways to cultivate beliefs of the common people in law-based tax administration: making use of traditional legal custom; publicizing principles in tax compliance; enhancing taxpayers' first-hand experiences in law-based tax administration. as far as our country is concerned, the third way is practically most significant. corresponding suggestions proposed by this paper are two-folds: public finance should be established, taxpayers' rights should be protected, tax service should be improved and the deterrence of tax laws should be enhanced.