TAMAOKA MASAYUKI 玉岡雅之

… Alternative Names

TAMAOKA Masayuki 玉岡雅之

玉岡雅之タマオカマサユキ

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Researcher Number	90197559
Other IDs
External Links
Affiliation (Current)	2025: 神戸大学, 経済学研究科, 教授
Affiliation (based on the past Project Information) *help	2025: 神戸大学, 経済学研究科, 教授 2017 – 2022: 神戸大学, 経済学研究科, 教授 2013 – 2016: 神戸大学, 経済学研究科(研究院), 教授 2005 – 2006: 神戸大学, 経済学研究科, 助教授 2002: Graduate School of Economics Associate Professor, 経営学研究科, 助教授 … More 2001 – 2002: 神戸大学, 経済学研究科, 助教授 1996 – 1998: 神戸大学, 経済学部, 助教授 1994: 神戸大学, 経済学部, 助教授 Less
Review Section/Research Field	Principal Investigator Public finance/Monetary economics / Basic Section 07050:Public economics and labor economics-related / Public finance/Monetary economics Except Principal Investigator Economic policy
Keywords	Principal Investigator 付加価値税 / 仕向地主義 / EU / tax morale / 計量分析 / 税制改正 / 政策選好 / 納税意識 / Destination Principle / Consumption Tax … More / Independent Taxation / Local Consumption Tax / CVAT / 消費税 / 独自課税 / 地方消費税 / competition between tax systems / taxation at source and transfer / value added tax / electronic commerce / 課税主義 / 課税主義の競合 / 原産地課税・送金システム / 電子商取引 / インターネット / 財政デ-ダベース / 厚生ポジション / 財源調整制度 / 移行 / 税額控除方式 / 帳簿方式 / 財政データベース / 付加価値税ノート / 電子化 / 微税費用 / インボイス / 税額控除法 / 仕入高控除法 / 国境税調整 / 原産地主義 / 税制の協調 / 補完性の原則 / 共通法人税制 / 税制の調和 / Ruding委員会報告 … More Except Principal Investigator 経済復興 / 阪神淡路大震災 / 復興政策 / 東日本大震災 / 阪神・淡路大震災 Less

日本における納税費用と納税意識の検証：個人事業主と給与所得者との比較Principal Investigator
- Principal Investigator
  
  玉岡雅之
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Kobe University
Policy Preference on Taxation: Empirical Investigations on Tax Morale and Tax ReformPrincipal Investigator
- Principal Investigator
  
  TAMAOKA MASAYUKI
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Kobe University
Economic Analysis of Damage, Recovery and Long Run Effect of Great Hanshin-Awaji Disaster and Great East Japan Disaster
- Principal Investigator
  
  HAGIWARA TAIJI
- Project Period (FY)
  2013 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Economic policy
- Research Institution
  Kobe University
A Research on Independent Taxation of Local Consumption TaxPrincipal Investigator
- Principal Investigator
  
  TAMAOKA Masayuki
- Project Period (FY)
  2005 – 2006
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kobe University
Electronic Commerce and Value Added TaxPrincipal Investigator
- Principal Investigator
  
  TAMAOKA Masayuki
- Project Period (FY)
  2001 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kobe University
消費税の経済分析-仕入高控除法から税額控除法への移行期における影響を中心に-Principal Investigator
- Principal Investigator
  
  玉岡雅之
- Project Period (FY)
  1997 – 1998
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kobe University
国際的な税制協調過程における付加価値税の位置付けについて -仕向地原則から原産地原則への転換と直接税の協調との関係-Principal Investigator
- Principal Investigator
  
  玉岡雅之
- Project Period (FY)
  1996
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kobe University
EC統合と直接税の調和に関する研究-共通税制と補完性の原則の調和について-Principal Investigator
- Principal Investigator
  
  玉岡雅之
- Project Period (FY)
  1994
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kobe University

All 2022 2021 2020 2019 2015 2007 2006 2005

All Journal Article Presentation Book

[Book] Tax Morale and Tax Resistance: Evidence from an Internet Survey in Japan2022
- Author(s)
  Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama
- Publisher
  Springer
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] Topics in Tax Policy : Evidence from an Internet Survey in Japan2021
- Author(s)
  Tomomi Miyazaki , Masayuki Tamaoka , Ayu Tomita , Keigo Kameda , Akihiro Kawase , Katsuyoshi Nakazawa , Hiroyuki Ono , Naoko Yokoyama
- Journal Title
  
  Graduate School of Economics, Kobe University Discussion Paper
  
  Volume: 2110 Pages: 1-71
- Open Access
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] Twitterデータを用いた消費税増税に対する人々の感情の分析2020
- Author(s)
  富田愛優 , 玉岡雅之
- Journal Title
  
  国民経済雑誌
  
  Volume: 222 Pages: 17-32
- NAID
  120007173459
- Open Access
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] 消費税増税，納税意欲および租税抵抗：「消費税の増税および財政再建に関する意識調査」を踏まえたtaxpayer paradoxの考察2020
- Author(s)
  富田愛優，大野裕之，亀田啓悟，川瀬晃弘，玉岡雅之，中澤克佳，宮崎智視，横山直子
- Journal Title
  
  公共選択
  
  Volume: 73 Pages: 143-160
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] Tax Morale and Tax Resistance: Evidence from a Representative Japanese Population Survey2020
- Author(s)
  Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama
- Journal Title
  
  神戸大学経済学研究科Discussion Paper
  
  Volume: 2004 Pages: 1-30
- Open Access
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] Tax Moraleと租税道徳：行動財政学序説2019
- Author(s)
  玉岡雅之
- Journal Title
  
  国民経済雑誌
  
  Volume: 219 Pages: 15-23
- NAID
  120006811081
- Data Source
  KAKENHI-PROJECT-18H00868
[Journal Article] 付加価値税におけるインボイス2015
- Author(s)
  玉岡雅之
- Journal Title
  
  国民経済雑誌
  
  Volume: 211 Pages: 35-47
- NAID
  110009885932
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-25285078
[Journal Article] 仕入高控除法の付加価値税における複数税率の取り扱いについて-消費税における複数税率に関連して2007
- Author(s)
  玉岡雅之
- Journal Title
  
  国民経済雑誌 195・第6
  
  Pages: 69-81
- NAID
  110006325901
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17530241
[Journal Article] Multiple Rates under Subtraction Method of Value Added Tax-With Emphasis on Japanese Consumption Tax2007
- Author(s)
  Masayuki, Tamaoka
- Journal Title
  
  Kokumin Keizai Zasshi (forthcoming)
- NAID
  110006325901
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530241
[Journal Article] 仕入高控除法の付加価値税における複数税率の取り扱いについて-消費税における複数税率に関連して2007
- Author(s)
  玉岡雅之
- Journal Title
  
  国民経済雑誌 (近刊予定)
- NAID
  110006325901
- Data Source
  KAKENHI-PROJECT-17530241
[Journal Article] 地方消費税の独自課税化2006
- Author(s)
  玉岡雅之
- Journal Title
  
  地方財政東西合同研究会報告論文(大阪府地方税財政制度研究会編) 2006年度版
  
  Pages: 1-17
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17530241
[Journal Article] Independent Taxation of Local Consumption Tax2006
- Author(s)
  Masayuki, Tamaoka
- Journal Title
  
  Paper presented at joint East and West seminar on Local Public Finance published by Society for the Study of Local Tax and Public Finance by Osaka-fu
  
  Pages: 1-17
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530241
[Journal Article] 地方消費税の独自課税化とCVAT2005
- Author(s)
  玉岡雅之
- Journal Title
  
  国民経済雑誌第191巻・第6号
  
  Pages: 99-112
- NAID
  110001195802
- Data Source
  KAKENHI-PROJECT-17530241
[Presentation] 消費税増税，納税意欲および租税抵抗：「消費税の増税および財政再建に関する意識調査」を踏まえたtaxpayer paradox の考察2019
- Author(s)
  玉岡雅之，宮崎智視
- Organizer
  経済学会例会
- Data Source
  KAKENHI-PROJECT-18H00868

1. HAGIWARA TAIJI (40172837)

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2. NAKATANI Takeshi (40093281)

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3. NISHIYAMA Shigeru (70218220)

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4. SANO Shinpei (80452481)

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5. OKUYAMA Eiji (70364221)

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6. 中川聡史 (10314460)

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7. 宇南山卓 (20348840)

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8. 滝川好夫 (30135777)

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9. 貴志匡博 (30624605)

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10. 稲田義久 (50148607)

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11. 堀江進也 (50633468)

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12. 鴨池治 (60004199)

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16. 川瀬晃弘 (10453854)

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17. 横山直子 (20319891)

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18. 宮崎智視 (20410673)

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19. 中澤克佳 (20453855)

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20. 大野裕之 (50285459)

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21. 亀田啓悟 (80286608)

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22. ASHIYA Tsunenori

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TAMAOKA MASAYUKI 玉岡 雅之

TAMAOKA Masayuki 玉岡 雅之

玉岡 雅之 タマオカ マサユキ

Research Projects

Research Products

Co-Researchers

日本における納税費用と納税意識の検証：個人事業主と給与所得者との比較Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Policy Preference on Taxation: Empirical Investigations on Tax Morale and Tax ReformPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Economic Analysis of Damage, Recovery and Long Run Effect of Great Hanshin-Awaji Disaster and Great East Japan Disaster

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Research on Independent Taxation of Local Consumption TaxPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Electronic Commerce and Value Added TaxPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

消費税の経済分析-仕入高控除法から税額控除法への移行期における影響を中心に-Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

国際的な税制協調過程における付加価値税の位置付けについて -仕向地原則から原産地原則への転換と直接税の協調との関係-Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

EC統合と直接税の調和に関する研究-共通税制と補完性の原則の調和について-Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] Tax Morale and Tax Resistance: Evidence from an Internet Survey in Japan2022

Author(s)

Publisher

Data Source

[Journal Article] Topics in Tax Policy : Evidence from an Internet Survey in Japan2021

Author(s)

Journal Title

Data Source

[Journal Article] Twitterデータを用いた消費税増税に対する人々の感情の分析2020

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 消費税増税，納税意欲および租税抵抗：「消費税の増税および財政再建に関する意識調査」を踏まえたtaxpayer paradoxの考察2020

Author(s)

Journal Title

Data Source

[Journal Article] Tax Morale and Tax Resistance: Evidence from a Representative Japanese Population Survey2020

Author(s)

Journal Title

Data Source

[Journal Article] Tax Moraleと租税道徳：行動財政学序説2019

Author(s)

Journal Title

NAID

Data Source

TAMAOKA MASAYUKI 玉岡雅之

TAMAOKA Masayuki 玉岡雅之

玉岡雅之タマオカマサユキ

[Presentation] 消費税増税，納税意欲および租税抵抗：「消費税の増税および財政再建に関する意識調査」を踏まえたtaxpayer paradox の考察2019