纳税人意识不同于纳税意识。纳税意识是纳税人履行纳税义务的观念和态度的反映，主要表现为人们对税收的认知和重视态度；而纳税人意识是在市场经济和民主法治条件下，纳税人基于对自身主体地位、自身存在价值和自身权利义务的正确认识而产生的一种对税法的理性认知、认同和自觉奉行精神。
研究发现，影响纳税人意识的因素之间存在着相互影响。
It is found that the influence between the factors which affect taxpayer 's consciousness is not unilateral but rather mutual.
本文从纳税人的内涵出发，对新形势下如何加强纳税人意识进行了探讨。
This articleembarks from taxpayer's connotation, discusses how to strengthen the taxpayer consciousness of financial managers under the new situation.
在这种情况下，上议院认为，这六年限期的起始应从纳税人意识到纳税错误那天算起。
In this case, the House of Lords held that the six year period should commence from the date that the taxpayer knew that the payment was made by mistake.
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