{"created":"2023-06-20T13:03:30.211141+00:00","id":1970,"links":{},"metadata":{"_buckets":{"deposit":"f0b2a72c-b667-4c00-9007-7c1f6c81c003"},"_deposit":{"created_by":10,"id":"1970","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"1970"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00001970","sets":["19:393:414"]},"author_link":["3560","4038"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"102","bibliographicPageStart":"79","bibliographicVolumeNumber":"18","bibliographic_titles":[{}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　Characteristics of tax consciousness for income tax, consumption tax and local income\ntax are many and various. The features of this paper are to clarify characteristics of tax\nconsciousness for income tax, consumption tax and local income tax, and compare these\ntax consciousness, and in addition, consider what influence tax consciousness. This paper\nclarifies characteristics and direction of tax administration systems for income tax,\nconsumption tax and local income tax, and also elucidate features of tax consciousness\nfor income taxpayers, withholding income taxpayers, local income taxpayers, employers\nwho are obliged to withholding income tax, consumption tax payers, and consumers（ who\npay taxes） .\n　Tax consciousness and tax compliance costs influence each other. That is to say, tax\nconsciousness and tax compliance costs are closely and deeply related to each other.\nFurthermore this paper clarifies factors of tax consciousness, and in addition, considers\nthe process of clarification of tax consciousness and tax compliance costs from various\nangles. Characteristics of tax consciousness are significant and profound.\n","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1345-1448","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"横山, 直子"},{"creatorName":"ヨコヤマ, ナオコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"YOKOYAMA, Naoko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-12-12"}],"displaytype":"detail","filename":"235_258_横山先生.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"235_258_横山先生","url":"https://osu.repo.nii.ac.jp/record/1970/files/235_258_横山先生.pdf"},"version_id":"01bd36aa-9fe9-4ac8-9279-2e91e580567e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"納税意識/徴税・納税制度/所得税/消費税/住民税","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Consciousness/ Tax Administration Systems/ Income Tax/ Consumption Tax/Local Income Tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_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─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_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─"},{"subitem_title":"Characteristics of Tax Consciousness and Direction of Tax Administration Systems","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["414"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-12-12"},"publish_date":"2017-12-12","publish_status":"0","recid":"1970","relation_version_is_last":true,"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─"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T13:26:46.140252+00:00"}