As tax laws affect virtually every entity ( persons and businesses ) in a political subdivision , entities must be encouraged to voluntarily comply with the tax laws 因?yàn)槎惙◣缀跻粋€(gè)政府管轄之下的所有主體(個(gè)人和商事主體) ,政府因此應(yīng)當(dāng)鼓勵(lì)每一個(gè)納稅主體自覺(jué)遵守稅法。
The civil tax statutes of a political subdivision , be it a country , province , or city , are primarily designed to generate funds for the operation of that political subdivision 政府部門(mén),不管是一個(gè)國(guó)家、一個(gè)省或者是一個(gè)市,制定稅收民事法律規(guī)范的目的都是為政府的運(yùn)作籌集資金。