@article{oai:osu.repo.nii.ac.jp:00001970,
 author = {横山, 直子 and YOKOYAMA, Naoko},
 issue = {3},
 month = {Jun},
 note = {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.},
 pages = {79--102},
 title = {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─},
 volume = {18},
 year = {2017},
 yomi = {ヨコヤマ, ナオコ}
}