@article{oai:serve.repo.nii.ac.jp:00003356,
 author = {柴田, 武男 and Takeo, SHIBATA},
 issue = {2},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Feb},
 note = {前橋市と野洲市は徴税手法で対照的である。前者は「滞納は絶対に許さない」，後者は「ようこそ滞納いただきました」という手法である。両方の手法とも市税の高い収納率を達成できるが，徴税費用を比較すると後者が低廉と見なせる。また，地方自治法の「住民の福祉の増進を図る」視点からしても，後者が望ましい。市税徴収は住民福祉の手段であり，目的ではないこと，徴税の強制力行使は慎重にという国税徴収法の精神を思い起こすことが必要である。, Maebashi city and Yasu city practice distinct tax collection methods.  The former acts on the principle “never to forbear a delinquency,” while the latter prefers to find “a way to deliberately deliver.” Both methods can achieve high collection rates for city taxes, but the latter is less expensive when relative collection costs are considered.  Also, seen from the viewpoint of “promoting the welfare of residents” under the Local Autonomy Act, the latter method is more desirable.  City tax collections are a means of providing for residents’ welfare.  Furthermore, note that the spirit of the National Tax Collection Act is not to extol enforcement of the law as an objective in and of itself; therefore, any required enforcement must be handled carefully.},
 pages = {77--89},
 title = {滞納処分の現場とその選択肢（下）},
 volume = {30},
 year = {2018},
 yomi = {シバタ, タケオ}
}