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徴税・納税制度をめぐる問題と法人税・消費税の納税協力費 ─電子申告に関する観点を中心に─
https://osu.repo.nii.ac.jp/records/2087
https://osu.repo.nii.ac.jp/records/2087eace0581-ecef-47a9-acd8-20f69eb44034
名前 / ファイル | ライセンス | アクション |
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171_188横山先生 (2.5 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-09-18 | |||||
タイトル | ||||||
タイトル | 徴税・納税制度をめぐる問題と法人税・消費税の納税協力費 ─電子申告に関する観点を中心に─ | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Tax Administrative Systems and Compliance Costs of Corporation Tax and Consumption Tax: Examining an influence of e-Tax | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 徴税・納税制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納税協力費 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 消費税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 電子申告 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Administrative Systems | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Compliance Costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Corporation Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Consumption Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | e-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 | An e-Tax system has an influence on tax administrative and compliance costs of corporation tax and consumption tax. As an e-Tax system use get more rise are more likely to be small tax administrative and compliance costs. These bring certain advantages to tax administrative systems and tax compliance costs. An e-Tax system and especially tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax compliance costs, and in addition, considers the process of clarification of tax compliance costs from various angles. Characteristics of tax compliance costs are complicated, profound and significant. And also tax compliance costs have a large influence on tax consciousness. Tax consciousness and tax compliance costs influence each other. The features of this paper are to clarify characteristics of compliance costs for corporation tax and consumption tax and consider what influence tax compliance costs. This paper clarifies characteristics and direction of tax administrative systems and compliance costs for corporation tax and consumption tax. |
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書誌情報 |
大阪産業大学経済論集 en : OSAKA SANGYO UNIVERSITY JOURNAL OF ECONOMICS 巻 19, 号 3, p. 17-34, 発行日 2018-06-30 |
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出版者 | ||||||
出版者 | 大阪産業大学学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1345-1448 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394639 |