Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

Research Japanese OPEN
横山, 直子;
(2015)
  • Journal: 大阪産業大学経済論集 = Osaka Sangyo University journal of economics, volume 16, issue 1/2, pages 1-21 (issn: 1345-1448)
  • Publisher copyright policies & self-archiving
  • Subject: Tax Administration Systems | Tax Consciousness | 納税意識 | 徴税・納税制度 | 消費税 | Income Tax | 所得税 | Consumption Tax
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

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 con... View more
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