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納税をめぐる環境と徴税・納税制度の方向性 ―納税協力費を中心に―
https://osu.repo.nii.ac.jp/records/2203
https://osu.repo.nii.ac.jp/records/2203b00e44d3-26d0-413f-8ce2-82e47d90c564
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
131_153横山先生 (2.7 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2019-08-02 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 納税をめぐる環境と徴税・納税制度の方向性 ―納税協力費を中心に― | |||||||||||
| タイトル | ||||||||||||
| タイトル | Tax Environmental Improvement and Tax Administrative Systems: Examining Tax Compliance Costs | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 納税環境 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 電子申告 | |||||||||||
| 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 | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Tax Environment | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | e-Tax | |||||||||||
| 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 | |||||||||||
| 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 | Tax environment is getting better, furthermore these bring certain advantages to tax compliance costs. As an e-Tax system use get more rise are more likely to be small tax compliance costs. This paper focuses on the advantages of tax compliance costs receive. However, in order to capture exactly the characteristics of the tax compliance costs, there are various points to be noted. This paper clarifies direction of tax administrative systems and tax compliance costs while keeping in mind the progress of the tax environment and an e-Tax system. In addition, this paper considers expanding the further point of view about the tax gap and the tax education. Such as the consumption tax, an important aspect should be noted that from the perspective of tax compliance costs are more and more. The features of this paper are to analyze the effect of advancing the tax environment on tax compliance costs and grasp the essence of the psychological costs. And also the characteristics of this paper are to consider direction of tax compliance costs from the time point of view and psychological point of view. |
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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 20, 号 ３, p. １-23, 発行日 2019-06-30 |
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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 | |||||||||||
