@article{oai:osu.repo.nii.ac.jp:00002393,
 author = {横山, 直子 and YOKOYAMA, Naoko},
 issue = {1},
 journal = {大阪産業大学経済論集, OSAKA SANGYO UNIVERSITY JOURNAL OF ECONOMICS},
 month = {Nov},
 note = {Psychology of paying taxes has an influence on psychological costs in tax compliance costs. Tax consciousness and tax compliance costs influence each other.Tax consciousness and psychological costs in tax compliance costs are closely and deeply related to each other. This paper focuses on factors of tax consciousness and psychological perspectives, and also clarifies characteristics and directions of tax consciousness. There are many and complicated factors in tax consciousness. Characteristics of factors in tax consciousness for income tax, consumption tax and inheritance tax are various. That is to say, characteristics of factors in tax consciousness depends on each nature of taxation.
　Perception of tax burden based on understanding of clear tax amount is very important. In addition, tax consciousness based on knowledge and clear understanding of tax burden is highly significant. Unclear and vague perception of tax burden are likely to be factors of large psychological costs in tax compliance costs. From the point of view that small psychological costs in tax compliance costs are significant, it is extremely important to grasp factors and characteristics in tax consciousness.},
 pages = {1--27},
 title = {心理の観点と納税意識の要因ならびに方向性},
 volume = {23},
 year = {2021},
 yomi = {ヨコヤマ, ナオコ}
}