インボイス方式に関する論点についての考察

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.
経営と経済, 93(3), pp.117-125; 2013