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わが国における納税意識の特徴と徴税・納税制度の方向性─所得税・消費税・住民税を中心に─
https://osu.repo.nii.ac.jp/records/1970
https://osu.repo.nii.ac.jp/records/19705dcaccd5-ca2b-4203-8855-07d4be3cd048
名前 / ファイル | ライセンス | アクション |
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235_258_横山先生 (2.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-12-12 | |||||
タイトル | ||||||
タイトル | わが国における納税意識の特徴と徴税・納税制度の方向性─所得税・消費税・住民税を中心に─ | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Characteristics of Tax Consciousness and Direction of Tax Administration Systems | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納税意識/徴税・納税制度/所得税/消費税/住民税 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Consciousness/ Tax Administration Systems/ Income Tax/ Consumption Tax/Local Income Tax | |||||
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 | Characteristics of tax consciousness for income tax, consumption tax and local income tax are many and various. The features of this paper are to clarify characteristics of tax consciousness for income tax, consumption tax and local income tax, and compare these tax consciousness, and in addition, consider what influence tax consciousness. This paper clarifies characteristics and direction of tax administration systems for income tax, consumption tax and local income tax, and also elucidate features of tax consciousness for income taxpayers, withholding income taxpayers, local income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers( who pay taxes) . Tax consciousness and tax compliance costs influence each other. That is to say, tax consciousness and tax compliance costs are closely and deeply related to each other. Furthermore this paper clarifies factors of tax consciousness, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles. Characteristics of tax consciousness are significant and profound. |
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書誌情報 | 巻 18, 号 3, p. 79-102, 発行日 2017-06-30 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1345-1448 |