紀要論文 所得税と住民税に関する納税意識と納税協力費の根拠
Tax Consciousness and Compliance Costs of Income Tax and Local Income Tax

横山, 直子

内容記述
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.
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