@article{oai:osu.repo.nii.ac.jp:00002203,
 author = {横山, 直子 and YOKOYAMA, Naoko},
 issue = {３},
 journal = {大阪産業大学経済論集, OSAKA SANGYO UNIVERSITY JOURNAL OF ECONOMICS},
 month = {Jun},
 note = {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.},
 pages = {１--23},
 title = {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―},
 volume = {20},
 year = {2019},
 yomi = {ヨコヤマ, ナオコ}
}