@article{oai:osu.repo.nii.ac.jp:00000875,
 author = {横山, 直子 and ヨコヤマ, ナオコ and YOKOYAMA, Naoko},
 issue = {2},
 journal = {大阪産業大学経済論集},
 month = {Mar},
 note = {P(論文), 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.},
 pages = {131--146},
 title = {所得税と消費税に関する納税協力費比較},
 volume = {14},
 year = {2013}
}