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徴税・納税制度と納税意識に関する研究 : 所得税・消費税を中心に
https://osu.repo.nii.ac.jp/records/1650
https://osu.repo.nii.ac.jp/records/1650284a5203-ea5c-49bf-95cb-96c87ebf522b
名前 / ファイル | ライセンス | アクション |
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01-21 (30.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2015-09-26 | |||||
タイトル | ||||||
タイトル | 徴税・納税制度と納税意識に関する研究 : 所得税・消費税を中心に | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax | |||||
言語 | ||||||
言語 | jpn | |||||
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 | 納税意識 | |||||
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 | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Administration Systems | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Consciousness | |||||
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 | |||||
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 compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and consumption tax and compare these compliance costs and tax consciousness, and in addition, consider what influence tax consciousness. Furthermore this paper clarifies characteristics of tax administration systems for income tax and consumption tax and also elucidate features of tax compliance costs and tax consciousness for income taxpayers, withholding income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers(who pay taxes). | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and consumption tax and compare these compliance costs and tax consciousness, and in addition, consider what influence tax consciousness. Furthermore this paper clarifies characteristics of tax administration systems for income tax and consumption tax and also elucidate features of tax compliance costs and tax consciousness for income taxpayers, withholding income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers(who pay taxes). | |||||
書誌情報 |
大阪産業大学経済論集 en : Osaka Sangyo University journal of economics 巻 16, 号 1/2, p. 1-21, 発行日 2015-03 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13451448 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394639 |