Departmental Bulletin Paper わが国における納税意識の特徴と徴税・納税制度の方向性─所得税・消費税・住民税を中心に─

横山, 直子

18 ( 3 )  , pp.79 - 102 , 2017-06-30
ISSN:1345-1448
Description
 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.
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