著者

横山 直子

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.17, no.2, pp.109-125, 2016-03

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Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles.Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles.

著者

横山 直子

巻号頁・発行日

vol.18, no.3, pp.79-102, 2017-06-30

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Characteristics of tax consciousness for income tax, consumption tax and local incometax are many and various. The features of this paper are to clarify characteristics of taxconsciousness for income tax, consumption tax and local income tax, and compare thesetax consciousness, and in addition, consider what influence tax consciousness. This paperclarifies characteristics and direction of tax administration systems for income tax,consumption tax and local income tax, and also elucidate features of tax consciousnessfor income taxpayers, withholding income taxpayers, local income taxpayers, employerswho are obliged to withholding income tax, consumption tax payers, and consumers( whopay taxes) . Tax consciousness and tax compliance costs influence each other. That is to say, taxconsciousness and tax compliance costs are closely and deeply related to each other.Furthermore this paper clarifies factors of tax consciousness, and in addition, considersthe process of clarification of tax consciousness and tax compliance costs from variousangles. Characteristics of tax consciousness are significant and profound.