{"created":"2021-03-01T06:11:42.080098+00:00","id":7722,"links":{},"metadata":{"_buckets":{"deposit":"c4d8ac4d-e25c-4c13-9205-10bc92798b59"},"_deposit":{"id":"7722","owners":[],"pid":{"revision_id":0,"type":"depid","value":"7722"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00007722","sets":["428:429:770:802","453:456"]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"133","bibliographicPageStart":"117","bibliographicVolumeNumber":"35","bibliographic_titles":[{"bibliographic_title":"現代社会文化研究"},{"bibliographic_title":"現代社会文化研究","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"カンボジアの簡易な管理システムと複雑な租税構造(多くの控除を伴う)は脱税と密輸をもたらした。他の低所得国と同様にカンボジアの財政のシステムはゆがんだ税に多大に依存していることが判明している。本論文は、カンボジアが国を挙げて定率税制を導入することで、税の超過負担が減少することを提案する。低い定率税は、これまでと同じ租税収入の徴収を可能にし、脱税と密輸のインセンティブを軽減させることを指摘した。","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学大学院現代社会文化研究科"}]},"item_7_select_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN1046766X","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13458485","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Chea, Lcakhena"}],"nameIdentifiers":[{"nameIdentifier":"56385","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-06"}],"displaytype":"detail","filename":"18_0227.pdf","filesize":[{"value":"187.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"18_0227.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/7722/files/18_0227.pdf"},"version_id":"1946166a-8219-4ba8-82e3-512e5d6c38bc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Tax evasion","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax exemption","subitem_subject_scheme":"Other"},{"subitem_subject":"Revenue Erosion","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Revenue Erosion through Evasion and Exemption : The Case Study of Cambodia","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Revenue Erosion through Evasion and Exemption : The Case Study of Cambodia"},{"subitem_title":"Revenue Erosion through Evasion and Exemption : The Case Study of Cambodia","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","802"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-04-18"},"publish_date":"2007-04-18","publish_status":"0","recid":"7722","relation_version_is_last":true,"title":["Revenue Erosion through Evasion and Exemption : The Case Study of Cambodia"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:41:41.390317+00:00"}