@article{oai:nagasaki-u.repo.nii.ac.jp:00027475,
 author = {山内, 伸隆},
 journal = {長崎大学経済学部研究年報, Annual review of economics},
 month = {Jun},
 note = {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., 長崎大学経済学部研究年報, 38, pp.23-63; 2022},
 pages = {23--63},
 title = {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},
 volume = {38},
 year = {2022}
}