{"created":"2025-03-01T03:46:37.435699+00:00","id":2024534,"links":{},"metadata":{"_buckets":{"deposit":"44544c76-0182-4f71-88fd-5a16183c4ff9"},"_deposit":{"created_by":41,"id":"2024534","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2024534"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02024534","sets":["1727147343679:1730443576733:1730443579632"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"徴税効率の計測方法 : アウトプットの再検討","subitem_title_language":"ja"},{"subitem_title":"Method for Identifying Local Tax Office Productivity: A Reexamination of the Output","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"若松, 泰之","creatorNameLang":"ja"},{"creatorName":"Wakamatsu, Yasuyuki","creatorNameLang":"en"}],"familyNames":[{"familyName":"若松","familyNameLang":"ja"},{"familyName":"Wakamatsu","familyNameLang":"en"}],"givenNames":[{"givenName":"泰之","givenNameLang":"ja"},{"givenName":"Yasuyuki","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"徴税事務","subitem_subject_scheme":"Other"},{"subitem_subject":"アウトプット","subitem_subject_scheme":"Other"},{"subitem_subject":"納期内納付率","subitem_subject_scheme":"Other"},{"subitem_subject":"Local tax collection","subitem_subject_scheme":"Other"},{"subitem_subject":"Output","subitem_subject_scheme":"Other"},{"subitem_subject":"Noukinai-noufuritsu","subitem_subject_scheme":"Other"},{"subitem_subject":"340","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"自治体は最少の徴税費で最大の税収を徴収すべきであり、これまで多くの方法で地方税徴収の効率性が検証されてきた。多くの先行研究では税収がアウトプットとして用いられてきたが、そのアウトプットの利用のしかたは必ずしも適切であったとは言えない。自治体別・税目別に納期内納付率に差が存在するかもしれないからである。本稿は、千葉市と東広島市という限られたデータではあるが、自治体別・税目別に納期内納付率に差がある可能性を確認した上で、納期内納付率の差も反映させた徴税事務のアウトプットの算出方法に関して、1つの考え方を示した。","subitem_description_language":"ja"},{"subitem_description":" Local government should collect more local tax revenues in the cheapest possible manner. The productivity of local tax offices has been studied over time using a variety of methods. Tax revenues have been used as the output to measure the productivity in many previous studies. However, this method is not necessarily the most appropriate because there may be also differences in the Noukinai-noufuritsu between local governments. We confirm these differences using limited data from Chiba and Higashi-Hiroshima cities. We propose a better method to measure productivity by considering the Noukinai-noufuritsu.","subitem_description_language":"en"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学大学院社会科学研究科附属地域経済システム研究センター"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/46741","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1884-7455","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AN10175890","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"25"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"29","bibliographicPageEnd":"32","bibliographicPageStart":"25","bibliographic_titles":[{"bibliographic_title":"地域経済研究"},{"bibliographic_title":"The Bulletin of the Center for Research on Regional Economic Systems, the Graduate School of Social Sscience, Hiroshima University"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"RegionalEconomicStudies_29_25.pdf","filesize":[{"value":"752.8 KB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2024534/files/RegionalEconomicStudies_29_25.pdf"},"version_id":"c22f5a5a-198c-4129-af5e-96e0951f1000"}]},"item_1617620223087":{"attribute_name":"Heading","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Article","subitem_heading_language":"en"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"46741"},"item_title":"徴税効率の計測方法 : アウトプットの再検討","item_type_id":"40003","owner":"41","path":["1730443579632"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2024534","relation_version_is_last":true,"title":["徴税効率の計測方法 : アウトプットの再検討"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T03:46:55.226424+00:00"}