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税務行政の将来像の分析に基づいたデジタル税務行政の方向性についての検討
http://hdl.handle.net/10069/00041611
http://hdl.handle.net/10069/00041611e698b240-db22-427e-bbaf-7dfbb482443d
名前 / ファイル | ライセンス | アクション |
---|---|---|
keinen38_23.pdf (868.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2022-07-14 | |||||
タイトル | ||||||
タイトル | 税務行政の将来像の分析に基づいたデジタル税務行政の方向性についての検討 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Future Vision of Tax Administration | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | digital tax administration | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | digital transformation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | service design | |||||
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 |
山内, 伸隆
× 山内, 伸隆 |
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著者別名 | ||||||
姓名 | Yamauchi, Nobutaka | |||||
その他のタイトル | ||||||
その他のタイトル | Direction of the Digital Tax Administration Based on the Analysis on the Trend of “Future Vision of Tax Administration” | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The National Tax Agency’s mission is to help taxpayers properly and smoothly fulfill their tax responsibilities. In order to realize this mission, the use of digital technology is essential to meet taxpayers’ needs for digital services and to improve compliance. The “Future Vision of Tax Administration” published by the National Tax Agency in 2017, 2018, 2019, and 2021 provides an image of how the National Tax Agency will conduct tax administration based on digitalization over the next ten years, as digitalization progresses worldwide. Since the reports also include a number of measures, they are useful materials for understanding the future direction of the National Tax Agency. On the other hand, it is not clear how the measures listed in each report are related; for example, some measures in one report are deleted in a later report without explanation. Therefore, in this report, we examine the similarities and dissimilarities of measures described in each report, clarify the direction the National Tax Agency is taking, and discuss several measures. | |||||
書誌情報 |
長崎大学経済学部研究年報 en : Annual review of economics 巻 38, p. 23-63, 発行日 2022-06-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09108602 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10030515 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学部 | |||||
出版者別言語 | ||||||
Faculty of Economics, Nagasaki University | ||||||
sortkey | ||||||
02 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 長崎大学経済学部研究年報, 38, pp.23-63; 2022 |