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所得税と消費税に関する納税協力費比較
https://osu.repo.nii.ac.jp/records/875
https://osu.repo.nii.ac.jp/records/875ca7d8c2b-5e60-4585-93fe-cfc8be525301
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00008649402.pdf (22.3 MB)
|
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| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2013-03-01 | |||||
| タイトル | ||||||
| タイトル | 所得税と消費税に関する納税協力費比較 | |||||
| タイトル | ||||||
| タイトル | Compliance Costs of Income Tax and Consumption Tax | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 所得税 | |||||
| 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 | 源泉徴収制度 | |||||
| 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 | Income 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 | Withholding Income Tax System | |||||
| 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 | |||||
| ページ属性 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | P(論文) | |||||
| 記事種別(日) | ||||||
| 値 | 論文 | |||||
| 記事種別(英) | ||||||
| 言語 | en | |||||
| 値 | Article | |||||
| 著者名(日) |
横山, 直子
× 横山, 直子 |
|||||
| 著者名よみ |
ヨコヤマ, ナオコ
× ヨコヤマ, ナオコ |
|||||
| 著者名(英) |
YOKOYAMA, Naoko
× YOKOYAMA, Naoko |
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| 著者所属(日) | ||||||
| 値 | 大阪産業大学経済学部 | |||||
| 抄録(英) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Characteristics of tax compliance costs for income tax are many and various. Tax compliance costs for self-assessment taxpayers are high level. Because employers incur compliance costs of collecting income tax at source for employee, compliance costs for employers are high, and for withholding income taxpayers, the compliance costs are small. Tax compliance costs of consumption tax are relatively high. And also characteristics of tax consciousness of income tax and consumption tax are various and important. Tax consciousness for self-assessment taxpayers is extremely high. This paper clarifies these characteristics of compliance costs of income tax and consumption tax. The features of this paper are to measure compliance costs of income tax and consumption tax and compare these compliance costs. That is to say, this paper considers what influence tax compliance costs and how to reduce tax compliance costs with increase in tax consciousness of income tax and consumption tax. | |||||
| 雑誌書誌ID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11394639 | |||||
| 書誌情報 |
大阪産業大学経済論集 巻 14, 号 2, p. 131-146, 発行日 2013-03 |
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