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所得税と住民税に関する納税意識と納税協力費の根拠
https://osu.repo.nii.ac.jp/records/1769
https://osu.repo.nii.ac.jp/records/1769db9d6ca1-a3cb-4a41-ae23-836a6114d68c
名前 / ファイル | ライセンス | アクション |
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109(001)-125(017) (24.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-06-02 | |||||
タイトル | ||||||
タイトル | 所得税と住民税に関する納税意識と納税協力費の根拠 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Tax Consciousness and Compliance Costs of Income Tax and Local Income Tax | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 所得税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 住民税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納税意識 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納税協力費 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Income Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Local Income Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Consciousness | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Compliance Costs | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
横山, 直子
× 横山, 直子× YOKOYAMA, Naoko |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles. | |||||
書誌情報 |
大阪産業大学経済論集 en : Osaka Sangyo University journal of economics 巻 17, 号 2, p. 109-125, 発行日 2016-03 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13451448 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394639 |