{"id":15211,"date":"2024-12-12T13:57:12","date_gmt":"2024-12-12T04:57:12","guid":{"rendered":"http:\/\/news.osipp.osaka-u.ac.jp\/?p=15211"},"modified":"2024-12-18T13:22:56","modified_gmt":"2024-12-18T04:22:56","slug":"%e3%80%90%e3%83%9d%e3%82%b9%e3%82%bf%e3%83%bc%e7%99%ba%e8%a1%a8%e3%80%91%e9%87%8e%e6%b4%a5%e6%88%90%e5%b8%8c%e3%81%95%e3%82%93%ef%bc%88osipp%e5%8d%9a%e5%a3%ab%e5%be%8c%e6%9c%9f%e8%aa%b2%e7%a8%8b","status":"publish","type":"post","link":"https:\/\/news.osipp.osaka-u.ac.jp\/?p=15211","title":{"rendered":"\u3010\u30dd\u30b9\u30bf\u30fc\u767a\u8868\u3011\u91ce\u6d25\u6210\u5e0c\u3055\u3093\uff08OSIPP\u535a\u58eb\u5f8c\u671f\u8ab2\u7a0b\uff09"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>OSIPP\u5728\u5b66\u751f\u7d39\u4ecb<\/strong><\/p>\n<hr \/>\n<p>OSIPP\u535a\u58eb\u5f8c\u671f\u8ab2\u7a0b2\u5e74\u6b21\u306e\u91ce\u6d25\u6210\u5e0c\u3055\u3093\u304c\u30012024\u5e7412\u67087\u65e5\u306b\u5927\u962a\u5927\u5b66\u3067\u958b\u50ac\u3055\u308c\u305f <a href=\"https:\/\/www.shine.sjtu.edu.cn\/shine\/forums\/86229.html\">Sino-Japanese SPACE Workshop Program<\/a> \u306b\u304a\u3044\u3066\u30dd\u30b9\u30bf\u30fc\u767a\u8868\u3092\u884c\u3044\u307e\u3057\u305f\u3002<br \/>\n(\u5199\u771f\uff1a\u30dd\u30b9\u30bf\u30fc\u767a\u8868\u6642\u306e\u91ce\u6d25\u3055\u3093\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<p>\uff1c\u767a\u8868\u8ad6\u6587\uff1e<br \/>\nTitle:<strong> \u201dInter-municipal cooperation and tax enforcement capability\u201d<\/strong> <br \/>\nAuthor: <strong>\u91ce\u6d25\u6210\u5e0c\u3055\u3093<\/strong>\u00a0<br \/>\nAbstract: This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on intermunicipal cooperation (IMC). IMC refers to collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially improves the tax gap measurement by reinforcing tax enforcement in local governments. The effects also appear to be driven at both the inter-municipal and municipal levels. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.<\/p>\n<\/blockquote>\n<p>\u203bOSIPP\u751f\u306e\u7686\u3055\u3093\u3078\uff1a\u767a\u8868\u7528\u30dd\u30b9\u30bf\u30fc\u306fOSIPP\u30e9\u30a4\u30d6\u30e9\u30ea\u30fc\u3067\u5370\u5237\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/www.osipp.osaka-u.ac.jp\/ja\/poster-session-service\/\">\u30dd\u30b9\u30bf\u30fc\u767a\u8868\u7528\u5370\u5237\u30b5\u30fc\u30d3\u30b9<\/a><\/p>\n<div class=\"postimgbox aligncenter\"><a href=\"https:\/\/www.shine.sjtu.edu.cn\/shine\/forums\/86229.html\"><img class=\"aligncenter size-full wp-image-15220\" src=\"http:\/\/news.osipp.osaka-u.ac.jp\/wp-content\/uploads\/2024\/12\/0d40a5e4a645fc6b96e767d64ac0878e-e1733980299833.png\" alt=\"\" width=\"738\" srcset=\"https:\/\/news.osipp.osaka-u.ac.jp\/wp-content\/uploads\/2024\/12\/0d40a5e4a645fc6b96e767d64ac0878e-e1733980299833.png 738w, https:\/\/news.osipp.osaka-u.ac.jp\/wp-content\/uploads\/2024\/12\/0d40a5e4a645fc6b96e767d64ac0878e-e1733980299833-300x150.png 300w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>OSIPP\u5728\u5b66\u751f\u7d39\u4ecb OSIPP\u535a\u58eb\u5f8c\u671f\u8ab2\u7a0b2\u5e74\u6b21\u306e\u91ce\u6d25\u6210\u5e0c\u3055\u3093\u304c\u30012024\u5e7412\u67087\u65e5\u306b\u5927\u962a\u5927\u5b66\u3067\u958b\u50ac\u3055\u308c\u305f Sino-Japanese SPACE Workshop Program \u306b\u304a\u3044\u3066\u30dd\u30b9\u30bf\u30fc\u767a\u8868\u3092\u884c\u3044\u307e\u3057\u305f\u3002 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15214,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"jetpack_featured_media_url":"https:\/\/news.osipp.osaka-u.ac.jp\/wp-content\/uploads\/2024\/10\/d83d34e65072836f57edf1c92c7392dd.jpg","_links":{"self":[{"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/posts\/15211"}],"collection":[{"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15211"}],"version-history":[{"count":7,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/posts\/15211\/revisions"}],"predecessor-version":[{"id":15222,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/posts\/15211\/revisions\/15222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=\/wp\/v2\/media\/15214"}],"wp:attachment":[{"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/news.osipp.osaka-u.ac.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}