電子申告制度の導入とその影響

概要

論文の詳細を見る
At present, an examination is advanced toward the introduction of the electronic filing of returns. So, an examination was added about the problem which took place when an electronic filing of returns is used around the taxpayer's advantage convenience and the relation with increase in efficiency・advance of the tax administration in this paper. Increase in efficiency・advance of the tax administration is thought to be one side for the protection of the taxpayer's privacy and the relations of the alternative. Therefore, when an electronic filing of returns is introduced, it is important to attempt it fully legally in system as well of course as for the protection of the taxpayer's privacy. It is thought to become the premise which copes with a new problem from now on, too, in the tax laws.
近畿大学の論文
2001-03-01