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主体的納税者による自主修正申告の意義
https://chuo-u.repo.nii.ac.jp/records/8307
https://chuo-u.repo.nii.ac.jp/records/83078a895d90-3847-4ef4-ab88-cdf6c4661d16
名前 / ファイル | ライセンス | アクション |
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本文を見る (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-08-02 | |||||
タイトル | ||||||
タイトル | 主体的納税者による自主修正申告の意義 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Significance of Amended Returns by Independent Taxpayers | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 修正申告 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 申告納税制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 主体的納税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納税者 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 社会参画 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 民主主義的租税思想 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 加算税軽減制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 自発的な修正申告 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 人民主権説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 荒川民商事件 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国庫説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 調査の必要性 | |||||
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 |
酒井, 克彦
× 酒井, 克彦 |
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著者別名(英) | ||||||
姓名 | SAKAI, Katsuhiko | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | A state is a self-controlled group of sovereign people, so the people should share in paying the expenses necessary to its maintenance and their activities. A taxpayer can determine his or her own tax responsibility in an independent way, according to this way of thinking. In other words, each taxpayer has the right and responsibility to determine the taxes due. This has an important meaning for participation in a democratic government. Any“correction" of the contents of a tax declaration also is to be performed by the taxpayer. The additional tax system was intended to welcome and encourage voluntary amended returns. However, it operates―paradoxically―by means of a penalty. The collection of additional taxes for deficient returns has been strengthened by changes in the system. These changes, however, raise problems. | |||||
書誌情報 |
中央ロー・ジャーナル 巻 13, 号 3, p. 3-23, 発行日 2016-12-20 |
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出版者 | ||||||
出版者 | 中央ロー・ジャーナル編集委員会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1349-6239 | |||||
権利 | ||||||
権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
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 |