@article{oai:chuo-u.repo.nii.ac.jp:00008307,
 author = {酒井, 克彦},
 issue = {3},
 journal = {中央ロー・ジャーナル},
 month = {Dec},
 note = {application/pdf, 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.},
 pages = {3--23},
 title = {主体的納税者による自主修正申告の意義},
 volume = {13},
 year = {2016},
 yomi = {サカイ, カツヒコ}
}