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インボイス方式に関する論点についての考察


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Title: インボイス方式に関する論点についての考察
Other Titles: A Study on the Argument about the Invoice System
Authors: 笹川, 篤史
Authors (alternative): Sasagawa, Atsushi
Issue Date: 25-Dec-2013
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 93(3), pp.117-125; 2013
Abstract: Regarding the consumption tax invoice system, it seems that there are principally two points of argument. The first point is about whether change to the invoice system is required for the introduction of the multiple tax rate. The second point is about the check effect that an invoice system has. Although the check effect of an invoice system has been discussed in prior literature, this study examines ways to make the check effect even more effective.
Keywords: consumption tax / invoice method / multiple tax rate / 消費税 / インボイス方式 / 請求書等保存方式 / 複数税率
URI: http://hdl.handle.net/10069/34246
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 93 No. 3

Citable URI : http://hdl.handle.net/10069/34246

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