@article{oai:osu.repo.nii.ac.jp:00001650,
 author = {横山, 直子 and YOKOYAMA, Naoko},
 issue = {1/2},
 journal = {大阪産業大学経済論集, Osaka Sangyo University journal of economics},
 month = {Mar},
 note = {Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and consumption tax and compare these compliance costs and tax consciousness, and in addition, consider what influence tax consciousness. Furthermore this paper clarifies characteristics of tax administration systems for income tax and consumption tax and also elucidate features of tax compliance costs and tax consciousness for income taxpayers, withholding income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers(who pay taxes)., Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and consumption tax and compare these compliance costs and tax consciousness, and in addition, consider what influence tax consciousness. Furthermore this paper clarifies characteristics of tax administration systems for income tax and consumption tax and also elucidate features of tax compliance costs and tax consciousness for income taxpayers, withholding income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers(who pay taxes).},
 pages = {1--21},
 title = {徴税・納税制度と納税意識に関する研究 : 所得税・消費税を中心に},
 volume = {16},
 year = {2015},
 yomi = {ヨコヤマ, ナオコ}
}