Chances are next-to-nothing that Congress will take any significant action toward raising taxes before departing Aug. 8 for the summer recess, legislators and staff aides said yesterday.

Faced with other chores, Democratic disagreement over how to raise taxes and a general lack of enthusiasm for the job, the House Ways and Means Committee is unlikely to hold anything other than pro forma drafting sessions before September. The Senate Finance Committee is waiting for the House before it begins its work on the tax bill, which is to raise $64.3 billion over three years as mandated by the congressional budget resolution.

"I don't see how we can do it, given the schedule we are looking at," said Rep. Barbara B. Kennelly (D-Conn.).

"Chances are, you're not going to see a tax bill until we come back," said Rep. Leon E. Panetta (D-Calif.) "It creates the scenario for one hell of a train wreck in September," when Congress will have plenty of other business as well.

House Ways and Means Chairman Dan Rostenkowski (D-Ill.) still says tax revenue will be taken up after the committee finishes work on spending cuts, sometime next week. But he told Republicans on the panel earlier this week that no serious tax work would be done until September. And a House-Senate conference committee is likely to meet next week to resolve differing versions of the extension of the debt ceiling, which will occupy members of the House and Senate tax-writing committees.

There probably will not be enough time left afterward to complete action on a tax bill and push it through the full House. Ways and Means is considered unlikely to approve legislation if no time remains for floor consideration because the recess would give interests opposed to the bill a golden opportunity to pressure their representatives.

"They {lawmakers} would not want to go home and have a big target on their chests," said Rep. Judd Gregg (R-N.H.). "Why spend three weeks in a shooting gallery?" Gregg, like most other House Republicans, opposes raising taxes.

Once they begin work in September, House tax writers will face again the split that has helped slow the drafting process. House Speaker Jim Wright (D-Tex.) favors raising the needed revenue by postponing the tax-rate reductions scheduled for 1988, under which the top statutory tax rate for the highest-income taxpayers will fall from 38.5 percent to 28 percent.

Rostenkowski wants to preserve the rates enacted in the tax-revision law last year. Until recently, he had favored raising at least some of the money through higher excise taxes on such products as tobacco, alcohol and gasoline. He now is said to be looking more at curtailing deductions that principally benefit the wealthy, partly because he will need widespread Democratic support to gain approval for the legislation in the face of GOP opposition.

"If {the committee bill} is different from what the majority of Democrats wants, we could have a fight on the floor," said Rep. John Bryant (D-Tex.).

President Reagan, meanwhile, has said repeatedly that he would veto a bill to increase taxes. Although he has made similar threats in the past and then signed tax increases, some legislators this year have little stomach for going through the pain of producing veto bait.