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🏛 | House of Councilors election XNUMX Constitutional Democratic Party, newcomer Kyo Itakura Fighting high prices of "tax professionals"


House of Councilors election XNUMX Constitutional Democratic Party newcomer Kyo Itakura Fighting high prices of "tax professionals"

If you write the contents roughly
Tax reform and measures against high prices are all the more appealing in the election contest.

This is a special feature of the Upper House election.Mr. Kyo Itakura, a newcomer to the Constitutional Democratic Party.His profession is a tax accountant.First election.It was held on the public announcement day ... → Continue reading

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Tax(Sozei,(British: tax) IsCountry,Local government(政府Etc.), but impose a burden on the people, companies, etc.moneyIs.Most countries in modern societyDelivery,The labornotcurrency(money) Is adopted, and in Japantax(ZekinIt is called.

Tax system(BrittlenessIs revenue (finance) Roots andPolitics,Economy(Retired people) It is.Taxes on acts such as business, contracts and transactions, as well as income and tangible and intangible propertyTaxation(ColdTo pay the taxed taxTax payment(NoisyTo collectTax collection(Chozei, Office work about themTax(At bestThat is.To reduce the amount of tax withholding in the financial situation of the governmentTax reduction(GenzeiOn the contrary, to increase the amountTax increase(ElephantThat.

Tax function

the government,CountryFrom individuals to maintain the basic functions ofRight to kill and takeTo take upSocial dilemma,Externality(Free rider) Must be considered.Taxes are said to have the following four functions and effects.

  1. Public service cost raising function-"Market failureSymbolized by the wordMarket economyAbility to raise costs for the provision of services that are difficult to provide under (military, defense, trial, police, public works, etc.)[1].
  2. incomeRedistribution function-freedom (protection of private property rights) and equality (guarantee of right to life) are ultimately contradictory ideas, but in many countries today they are so-calledWelfare stateIt is considered unavoidable that the state interferes with private property to some extent based on the idea of.From those who have it to those who do not have it based on this way of thinkingRedistribute wealthFunction to do[2].
  3. EconomyInhibitory effect on investmentObstruction of motivation,生産Activities/The laborInhibition of motivation,消费The effect of distorting the ideal state of the economy, such as a decrease in motivation, and adversely affecting the economy as a whole.
  4. BusinessAdjustment function- Liberal economySpecial adjustment function in the system.Business cycleIs unavoidable, but during the overheating period of the economy, tax increases will be carried out to reduce surplus funds and curb investment.Conversely, during the recession period, tax cuts will be carried out to increase surplus funds and revitalize investment.This is said to be able to regulate the economy to some extent.The modern tax systemProgressive taxationSince the tax that adopts the above occupies the main financial resources of the country, etc., it has the effect that the economy is automatically adjusted by the fluctuation of the tax rate according to the fluctuation of income.This effect is "automatic economic adjustment function (Built-in stabilizer) ”[3].

On the other hand, considering taxes as a function for adjusting the economy as a whole is negative to the above-mentioned function of raising costs for public services.According to this theoryTaxes are not a means of securing financial resources, A means of price adjustment, by the government increasing debt,Money supplyIncreased,InflationIf the government returns the debt by raising the tax, the money will disappear and the money supply will decrease.deflationIt is said to go to.In addition, like the carbon tax, it can also be a means of controlling carbon dioxide emissions (Pigou tax), It is also important as a means of income redistribution[4].

In addition, Ticket principleAccording to the government, the purpose of the tax is issued by the governmentcurrencyIs to create demand forrevenueNot to produce.This is to encourage the people, who are the users of the currency, to sell their labor, resources and products to the government in order to obtain the currency.[5]..Guaranteeing the value of "money" by the government and keeping the tax system alive are two sides of the same coin.Ground revisionDocurrencyIncorporates a tax payment system based on.Guaranteeing the value of "money" by the government is one of the important functions of the national function along with security since the early modern society, and guarantees a certain value and security in all domestic transactions. is there.

Basic tax principles

As a general basic principle regarding the tax system,Adam Smith4 principles andWagner4 major principles, 9 principles,MusgraveTax principles such as the 7 conditions of the above are known, and those principles can be summarized into three points: "fairness, neutrality, and simplicity."[6]..They areTrade offIt is not always easy to realize a fair and unbiased tax system because it may not be satisfied at the same time.It is necessary to design the system by appropriately combining various tax items.[7].

Tax principle[8]
Adam Smith's
4 principles
The principle of fairness
The tax burden should be proportional to each person's ability.In other words, it should be proportional to the benefits enjoyed under the protection of the state.
Clear principle
Taxes should not be arbitrary.The payment time, method, and amount should be clear and simple.
Principle of convenience
Taxes should be collected at the most convenient time and method for taxpayers to pay.
Principle of minimum tax collection
Minimize the difference between the amount of net income attributed to the national treasury and the amount of people's benefits.
4 major principles and 9 principles

Fiscal policy principles

Adequacy of taxation
Sufficient tax revenue to meet financial demand.
Taxation elasticity
Being able to flexibly manipulate tax revenues in response to changes in financial demand.

National economic principles

Choosing the right tax source
The tax source should be selected correctly so as not to hinder the development of the national economy.
Choosing the right tax type
When selecting the type of tax, it is necessary to identify the impact on taxpayers and pass it on, and make efforts to distribute the tax burden fairly without hindering the development of the national economy.

Principle of justice

Universality of taxation
The burden should be distributed universally.Tax exemption for privileged classes should be abolished.
Taxation fairness
The burden should be distributed fairly.In other words, it should be taxed according to each person's ability to bear.Since the burden capacity increases more than the rate of income increase, progressive taxation should be applied.In addition, it should be treated differently depending on the type of income, etc. due to differences in tax-bearing capacity.

Tax administration principles

Taxation clarity
Taxation should be clear.Must not be arbitrary taxation.
Convenience of taxation
Tax payment procedures should be convenient.
Efforts for minimum tax collection
Efforts should be made to minimize tax collection costs.
7 condition
Revenue (tax revenue) should be sufficient.
The distribution of tax burdens should be fair.
Taxes are not only a matter of what is taxable, but also of the final bearer (passing-through destination).
Neutral (efficiency)
Taxes should be chosen to minimize interference with economic decisions in efficient markets.Such interference would impose an "overburden", but the overburden should be kept to a minimum.
Economic stability and growth
The tax structure should be one that can easily implement fiscal policies for economic stability and growth.
The tax system should enable fair and non-arbitrary enforcement and be easy for taxpayers to understand.
Minimum cost
Costs for both tax authorities and taxpayers should be as low as possible for other purposes.

Tax law principle

Tax law principleThe principle is that taxes are forcibly transferring private wealth to the state, so legal grounds are always required to impose and collect taxes.This principle first appeared in England in the 13th century.Magna Carta.

ModernPreviously,monarchAnd the rulers often carried out arbitrary tax operations, but in the modern era, the civil class grew, and the idea that taxation requires the consent of the taxable party began to become common.In addition,Public authorityThe exercise oflawShould be based onLegalismWas also spreading.Therefore, regarding taxation, the basic principle that should be based on the basis of the law enacted by the parliament consisting of the people = representatives of the taxable side, that is,Tax law principleWas born.In modern times, mostDemocratic countryTax law principleIs the constitutional principle.

Basis for taxation

There are two main reasons for taxation.

  1. Profit theory - Lock,Rousseau, Adam Smith chanted.National contract theoryFrom this point of view, the idea is that taxes are the consideration for public services paid according to the public services received by individuals.It can be said that this is the rationale for the benefit tax, which will be described later.
  2. Ability theory - John Stuart Mill, Wagner chanted.Taxes are an obligation to maintain the interests of the national public, and people bear the taxes according to their abilities, thereby fulfilling their obligations. "Obligation theoryAlso called.It can be said that this is the rationale for the ability tax, which will be described later.

Tax type

The tax system consists of various tax items with different mechanisms.[7]..Each tax item has its strengths and weaknesses, and there are various classification methods depending on the viewpoint.[7].

Income taxation, consumption taxation, asset taxation, etc.

As a classification focusing on the tax base, which is a measure of tax burden, "Income taxation""Consumption tax"Asset taxation" etc.[7].. The average tax rate of each country in OECD countries is shown on the right.

Income taxation
Personal income tax (taxed on personal income)income taxEtc.) and corporate income taxation (taxable on corporate income)Corporate taxand so on[7]..As a characteristic of progressive taxation, the automatic economic stabilization function (Built-in stabilizer) Is said to bring[7].
Income deduction,Medical expenses deductionIt is also an advantage that it is easy to introduce various systems to reduce the burden on taxpayers, such as preferential treatment for pension savings and housing investment. , The reduction of the tax base causes problems such as deterioration of tax revenue procurement function and inefficiency.[10]..In addition, it is difficult to collect taxes accurately because it is necessary to grasp the income of each taxpayer and tax and collect it accurately, and it is essential to improve the ability of tax authorities to effectively utilize this system.For this reason, it is the least developed of the three tax bases, and income taxation plays a major role in overall taxation only after the modern era when the state's tax collection capacity has improved.For the same reason, it is a taxation that imposes a heavy administrative burden on both taxpayers and tax collectors.[11]..For this reason, income taxation often accounts for a large proportion of tax revenues in developed countries, but is often less important in developing countries.
Consumption tax
Taxes are levied on the consumption of goods and services[7].consumption taxIn addition,Tariff,Liquor taxEtc. are included.There is little room for special measures such as deductions, and there is no unfairness in grasping the tax base for each industry, so horizontal fairness and fairness between generations are excellent, and stable revenue can be expected due to a wide tax base.[12]..Also, compared to income tax, it is easier for both taxpayers and tax collectors to understand what is taxable, and the ability of tax authorities is not required so much.Developing countryIn many cases, consumption taxation accounts for the majority of tax revenue.[13]..On the other hand, the ratio of tax burden to the total income is larger for low-income earners, so it has a regressive nature.[14].
Asset taxation, etc.
Tax is levied on the acquisition, holding, transfer, etc. of assets[7].Property tax,inheritance tax,Gift taxEtc. belong to.Since land and assets that can be clearly grasped by others are subject to taxation, it is easy to collect taxes, and it was the most central taxation before modern times.In addition, because it has a strong character of taxing wealthy people who have assets, it is said to have the same function of correcting income disparity as income taxation.On the other hand, since it is a tax on assets, there are few taxable items and it is difficult to make it a pillar of tax revenue.[13].

In recent years, income taxation has been imposed for the purpose of promoting employment and strengthening the income redistribution function.Tax credit with benefitsIs also being introduced[15]..While tax credits with benefits involve issues such as complicated systems, erroneous payments, and improper receipts, income transfer to low-income households, including those below the minimum taxable level, can be realized within the framework of the tax system, hindering labor supply. Because it is possible to design a system that is difficult to do[16], Suitable for regressive measures such as disparity correction and consumption tax[17][18]..Labor tax credits, which play a role in promoting employment in consideration of working income and working hours, have been introduced by more than 10 countries including the United States, United Kingdom, France, the Netherlands, Sweden, Canada, New Zealand, and South Korea.[19]..Child tax credits for the purpose of child-rearing support are adopted by the United States, the United Kingdom, etc., and Germany, Canada, etc. also have benefit systems to the same effect.[20][21]..Canada, Singapore, etc. have introduced tax credits for measures against consumption tax regressiveness for the purpose of alleviating the regressiveness of consumption tax.[22].

National tax and local tax

Taxes depend on the taxable personNational taxLocal taxCan be divided into[7]..It is logically consistent that the national government bears all financial resources for survival security expenditures such as child allowances, but local governments are the main supplier of in-kind benefits such as interpersonal social services.[24]..National tax emphasizes the taxation of wealthy people and corrective justice (the principle of benefit), but from the perspective of universalism regardless of income, local tax is rather distributed justice that all participants bear (the principle of responsiveness). Benefit principle, horizontal fairness) is the standard[25].

The taxable person of national tax is the national government, and the taxable person of local tax is each local government, but the decision of the tax rate related to local tax is not necessarily at the discretion of each local government, and it depends on the country such as the upper and lower limits of the tax rate. There are restrictions[26]..Countries such as the Czech Republic, Denmark, Finland, Iceland, Norway, Portugal and Spain have both upper and lower limits on local tax items, including Australia, Belgium, France, Hungary, the Netherlands, Poland, Switzerland and the United Kingdom. There is only an upper limit in the United States etc.[26]..In some cases, such as the Italian state production activity tax, the upper and lower limits of the tax rate are set based on the standard tax rate set by the country.[26]..In Japan, the upper limit of the tax rate is mainly for corporate taxation (Limited tax rate) Is provided, but there is no regulation that directly sets the lower limit, and it is not legally binding.Standard tax rateTheLocal bondBond issuance permit and intergovernmental financial transfer system (Local allocation tax grant) Is linked with the calculation of the grant amount, and the system is designed to suppress the selection of tax rates below that.[27][28]..There are no examples of local tax rates becoming downwardly rigid due to both bond issuance restrictions by higher-ranking governments and intergovernmental fiscal transfers, and Japan's standard tax rate system is quite international. It can be said that it is a unique system[29].

Ordinary tax and purpose tax

Taxes can be divided into ordinary taxes, which are collected without specifying the purpose of use, and tax, which is collected by specifying the purpose of use in order to achieve a certain policy purpose.[7].Purpose taxIf the benefits and burdens of public services are closely linked, it will be a mechanism with rationality, but on the other hand, it tends to lead to financial rigidity, so it is necessary to continuously examine the validity. is there[7].

Direct tax and indirect tax

Tax withholding directly from the person who bears the taxDirect taxTo anyone other than taxpayersPassing onTaxes to be doneIndirect taxTo say[30]..However, there are cases where it is unclear whether or not tax is passed on for each tax item, and there are various theories in the criteria for classification of direct tax and indirect tax.[30].

In other words, concreteProducts,ServicesTaxes from taxpayers through the price ofconsumerTaxes that are planned to be passed on to are called indirect taxes, and other taxes are called direct taxes.For example, both "tobacco tax" and "corporate tax" are passed on to consumers, but tobacco tax is an indirect tax because it is passed on to specific products.Corporate tax is a direct tax because it is not passed on to specific goods or services.[7].

Direct taxOffshore marketTax revenue is decreasing due to the utilization of.

Direct tax example

income tax-Corporate tax-inheritance tax,Local taxInResident tax-Business tax-Property tax[31]

Indirect tax example

Stamp tax,Toll taxSuch asDistribution tax,Liquor tax,Excise tax,TariffSuch asconsumption tax[30],Cigarette tax [32]

Specific duty and ad valorem

A tax that sets a tax rate per quantity is called a specific duty tax, and a tax that is levied on a value-by-value basis is called an ad valorem tax.[7].

Benefit taxation and capacity taxation

The idea of ​​taxpayer's ability to bear tax, that is, the idea of ​​imposing tax according to the ability to bear tax, is called response taxation, and the idea that taxation should be done according to the beneficiary of public services is called benefit taxation.[6]..Since tax is a financial resource for public service, there is a considerable element of benefit taxation, but the relationship between individual benefits and burdens is not always clear, and the benefit burden alone is not sufficient.[6]..Due to the nature of local taxes being shared by local residents, the element of benefit taxation is more important.[6].

Tax return

The law stipulates from whom tax should be collected.In many countries, taxes are levied on businesses (egCorporate tax,Payroll tax).But in the end, who pays the tax (whether it bears the tax) is determined by the market by incorporating that tax into the cost of the product.In economic theory, the economic benefits of taxes do not necessarily fall on legal taxators.Employment taxes paid by employers, for example, affect employees, at least in the long run.

Tax burden rate

National incomeThe total amount of tax (the amount of tax revenue including national tax and local tax divided by national income)Tax burden rateTo say[33]..In addition, the total amount of social security burden in national income (medical insurance,Pension insuranceThe amount of social security burden divided by national income)Social security burden rateThe ratio of tax and social security costs to the total income of the peopleNational burden rate(National burden ratio)[33]..In addition, the ratio calculated by adding the next-generation national burden (for the budget deficit) to the national burden ratePotential national burden rateTo say[33].

Collection method

There are two main methods of collecting taxes: tax filing and taxation.The taxation method is to calculate and impose the tax amount on the ones that each government is obliged to pay, and on the contrary, the tax return is to calculate the tax amount and report it to the government by the ones who are obliged to pay.[34]..Until modern times, the taxation method was the main collection method, but in the latter half of the 20th century, tax filing became the mainstream payment method.In addition, in some countries, so-called tax withholding is carried out in which the employer deducts the tax amount in advance when paying salaries to taxpayers.[35]..Also for documentsRevenue stampThere is also a stamp payment that is paid by pasting.

Tax history

The history of taxes is closely related to the history of the nation.Extreme tax increases could exhaust taxpayers such as farmers, lead to rebellion, and lead to the destruction of the nation.Historically, labor,military serviceThere was a time when taxes were paid for local specialties.For exampleGreat wallMany of the historic buildings, such as, are believed to have been created by compulsory labor recruitment.

The tax system has undergone the following changes.[36].

Ancient times

In the primordial, the things that were dedicated to GodRedistributionIt is said that it took the form of doing.Social division of laborWith the development of private cultivation and domestic industry, rulers and rulers were born in the group, and rulers began to obtain a part of their property from the rulers.This included the sacrificial tribute that the ruled person offered to the ruler and the imperative imposition that the ruler collected from the ruled person.As an ancient tax,DeliveryCorvéeWas mainly used.Payment in kind is in rural areas穀物It was mainly harvested, and it was a valuable item in ancient times.clothAlso, special payments were made for local specialties.Corvée is the labor that is levied on the controlled person as a tax, such as civil engineering work.Public worksIt took various forms such as cultivation in the lord-controlled area.

Ancient egypt OfpapyrusThe document describes a priest / clerk with strict exploitation and tax exemption privileges on farmers at the time.

Ancient timesIndia OfMaurya dynastyNow, we will impose about a quarter of the yield on the farmers.Forced laborWas also done.

The Ancient GreekThere is usually no income tax or property tax, and the necessary expenditures are covered by the voluntary public service of the wealthy people.[37] There was also a special wartime property tax called (Eisphora).5th and 4th centuries BC,AthensWith citizens who own a certain amount of property or more to raise war expensesMeticImposed on (foreigners), the tax rate was 1% of total property[38].

Roman EmpireThe basics of the tax system are simple, which is 10% of the income levied only on the people of the province.ProvinceTax (10/1 tax), 2% sales tax (50/1 tax) levied on each purchase and purchase of goods levied on both Roman citizens and provincial citizens, inheritance tax levied only on Roman citizens It was a liberation slave tax. 3rd centuryAntonian edictSince then, national treasury income has decreased, and extra taxation has been carried out to cover the costs of forming a corps.Marcus Junius Brutus TheSecretary of the provinceWhen I was transferred to Japan, I demanded that the residents pay the tax in advance for 10 years.



Spring and autumn era OfToko SutraChapter 75 says, "People are hungry and food tax is hungry (people are hungry because the government takes too much tax)."[39].

The main financial resources of the company were corvée (polling tax and property tax), tax, and 徭 (provision of labor).

Northern WeiInAverage systemAfter the establishment of, based on thisNorth Zhou CalmIncluding the tax system ofBut this tax law was initially taken over.HoweverXuanzongIn the beginning of the period, the accumulation of land progressed and the equal field system collapsed, and the Zu Yong Diao system, which was premised on the existence of land, also collapsed at the same time.780ToTokusouChancellorYang YanByBoth tax lawsWas introduced.This is an attempt to recover tax revenue by simplifying taxes and making changes according to the actual situation.LightUntil then, successive dynasties continued to maintain this tax law.However, in the Ming Dynasty, the tax system became different from the actual situation again, and the tax system became complicated, so at the end of the 16th century.EmperorIn the period, the ChancellorZhang JuzhengTaxes tax (Head tax) And the land tax, and make it delivered in silver in a lump sumIchijo whip methodWas introduced.clearWhen I entered the generation, I brought the chogin into the regional bank and unified it.Jicho silver systemWas introduced.


IslamThestate religionAnd in some dynastiesDhimmi(heathen.キ リ ス ト 教徒-JewishEtc.)Jizya(Head tax) Was collected.This method7st century OfUmayyad morningIs the origin.Orthodox CalifThe tax system was still underdeveloped in those days, but the Umayyad dynasty began.ArabOther than Muslim (Mawali) And from heathens with JizyaHarrageBoth (land tax) will be collected.However, this method caused a big backlash from Mawali, andAbbasid RevolutionWas to be invited.The Abbasid dynasty thus established abolished the obligation to deliver Jizya from Mawali, and even obliged Arab Muslims to deliver Kharaj.The two-pronged tax system of Jizya (head tax for heathens) and Kharaj (land tax for all citizens) established in this way became the basic tax system of the Islamic dynasties and became widespread.


Medieval europeThen.(I.e. Bible[40] Collect 10/1 of the harvest based onTithe taxWas imposed on parishioners[41]..At first it was a voluntary practice of the religious people, but from the 8th centuryFrank kingdomIn the 9th century, the battle with the secular lord was repeated over this tax, and in the 10th century, it was bought and sold as feudal ownership of the lord.[41].

In medieval EuropeFeudal systemIs taken and dominates the landFeudal lordLived with tribute from the farmers who cultivated the land.In addition to tribute, corvée farming in the land directly managed by the lord was one of the important taxes.Instead, the lord served as a ruler to protect the people from foreign enemies.The lord's main income was rent, but private income and public income were the same, and extra income was often imposed to raise war expenses.In FranceCrusaderFor the cost of warPhilip II 1198Started temporary taxation[42].

After that, the lord went to war and improved weapons,mercenaryDue to the rise of the above, financial difficulties will occur, and inheritance tax and death tax will be newly established and land rents will be raised.However, the lord who still cannot afford it will rely on privileged income.The privilege here isCoins-Salt making-hunting・ Exploration (laterPost-Stand), And the lord earned income by selling this privilege.The generation of privileged incomeReal economyからMonetary economyIt is seen as one manifestation of the transition to.

As the monetary economy develops, as a new classbusinessmanA class is born.The land was bought and sold, and the relationship between the lord and the peasant changed from a master-slave relationship to a monetary relationship.Since the aristocrats lost their land ownership and rent income, they impose market tax, entry tax, business license tax, customs duty, transportation tax, mine privilege tax, etc. on the merchants.These had both tax and fee aspects.

From the 14th century to the 15th centuryOttoman EmpireUnder pressure fromHoly Roman EmpireTo raise war expensesTribeAsked for funding[43]..At that time, the Ottoman Empire had secured 25 infantry.[43]..On the other hand, it was hereditary to the throne of the Holy Roman Empire at that time.Habsburg houseHereditary guilder income is 30 guilders and can be hiredmercenaryWas 6000 infantry or 2500 cavalry a year[43]..For the extraordinary war expenses, the lord requested the tribes to donate funds under various conditions such as not having the right to request funding and not infringing on the rights of the tribes.[43]..The financial demand from the "joint difficulties" between the lord and the real estate has created a tax nation.[43].

Distribution taxAbout in the UKStamp taxIs important and occupies an important position in France[42].

United Kingdom

EnglandThen.1215,King of EnglandLost in battle with aristocrats who rebelled against taxationMagna CartaWas accepted.The Charter stipulates that "all plaques or aids shall not be imposed in my kingdom unless by the general council of my kingdom."Tax law principleIt is said that there is a sprout of[44], And also became the origin of the principle of ""[45].

Enthroned in 1625Charles IClaimed a special tax to raise funds for the Anglo-Spanish War, but Congress approved a small amount of £ 14 and the king's whole life income.[46] However, the ton tax and pound tax of import and export tariffs were limited to a one-year time limit.[47]..The king dissolved the parliament and collected tonnage, pound and ship taxes without the consent of the parliament.[47].. In 1628, Parliament made "prohibition of taxation without the consent of Parliament" the first item.Petition for rightsSubmitted[47]..The king approves once, but dissolves the parliament the following year, and for the next 11 yearsParenthoodLay out[47]..During this time, he continued tonnage, pound and ship taxes, fined those who did not respond to knight coercion, and fined the aristocratic territory for infringing the royal forest.[47].Bishop warThe king held a parliament to raise war expenses, but the parliament passed tax ban bills one after another.[47].. In 1641Grand RemonstranceConflict became decisive in 1642English Civil WarReached[48].. In 1643, CongressAssessment taxationIntroduced (Assessed Tax)[48][49]..This is a direct tax that imposes a tax according to the value of property, and became the predecessor of income tax.[48]..However, this is because the burden is concentrated on the city of London, so the indirect taxDomestic consumption taxIntroduced (Excise Duty) by pushing the opposite[48][50]..While the appraisal tax was a tax on the wealthy, the domestic consumption tax was also levied on the common people, and it became a basic tax on par with the tariffs in the British finances after the civil war.[48].Republic of EnglandAfter the collapseRoyal reconstructionWhile Congress still secures financial rights,Charles IApproved part of domestic consumption tax, tonnage / pound tax, and whole life provision of tariff income[48].Honorary revolutionAtBill of RightsAlso, taxation without parliamentary approval was prohibited.Thus, during the British Revolution,1628 OfPetition for rightsIt was reconfirmed that tax and other similar burdens would not be enforced without the consent of the Diet.1689 OfBill of RightsIt is stipulated in Japan that it is illegal for a king to collect taxes without the approval of the Diet.Rule of lawAt the same time, tax legal principle was established.[44].

In the 17th century British Social Contract theory of Hobbes, Rock, etc., individuals bear taxes in return for the state to protect the lives and property of individuals.[51]..However, if the state took any action contrary to it, it would stop paying taxes, and thus the tax would be paid to the state with the consent of the individual through the parliament.[51].

The UK's domestic consumption tax was evaluated by economic theorists for the following points:[52].

  • 1) Light duty on daily necessities and heavy duty on luxury goods (currentlyReduced tax rate) Reduced the burden on the poor
  • 2) Consumption is the ability to pay, so it is taxable and fair according to the ability to pay.
  • 3) Taxing consumption reduces waste and encourages frugality, which is fair because hard-working people are rewarded.Frugality encourages savings and investment[52].

HobbsIn the 1642 "Citizen's Theory", taxation of property ignores the distinction between spenders and frugals, which puts a heavy burden on frugals, so the consumption tax is fairer than the property tax. Discussed[52].Labor value theoryEconomist who advocatedWilliam Petty,MercantilismeconomistJames StuartAlso supported the domestic sales tax[52]..Stuart sees taxes as a policy to promote the balance of wealth, and if rising prices due to domestic demand make exports difficult, it can be corrected by domestic consumption tax and export incentives. Discussed[53].

On the other hand, an economistAdam SmithIsWealth theory』In the fifth volumeProperty tax,income taxCompared toconsumption taxArgued that inequality is due to the inability to achieve income-proportional taxation[54]..Smith considered defense, justice, and public works to be the work of the state, and that taxes would be levied to cover the costs of carrying them out.[54]..Smith is taxprofit,Rent,wageHe argued that the three intrinsic incomes would be taxed and advocated income tax as a direct tax.[54].

Subjects of all nations should also contribute to maintain the government as much as possible in proportion to their abilities, in other words, in proportion to the income they each enjoy under the protection of the nation. .. — Adam Smith,Wealth theory"[55]

Here Smith thinks it is fair to bear in proportion to income (income), not to spending.[54]..However, Smith did not advocate the introduction of an income tax because an accurate income survey could not be expected at that time.[54].. (In addition, "income" is translated as "profit" in the materials of the 12 tax system investigation committee.[56]


1624To NetherlandsInRevenue stampWas first introduced and spread to many European nations during the 17th century.

American Independence • French Revolution

BritainFrench indian warIn 1755, due to increased security costs for the British American colony as a result of (1763-1764)Sugar method, Next yearStamp methodIn 1767Townsend LawsWas enacted to increase tax revenue from the colony, but it was abolished due to the opposition movement in the colony.[57][58]. In 1773Tea ActWhen is establishedBoston Tea PartyThere has occurred. 1774Continental CongressDeclaration and Resolution 4 deny British colonial legislation, Britain begins armed crackdown,American Revolutionary WarIt evolved into (1775-1783)[57].Declaration of American IndependenceThen than the British Bill of RightsNatural rightThe idea is clearly expressed, and the nation under the contract of the people aims to protect the possession, life, freedom and property of the people, and the taxation right of the nation also collects taxes with the consent of the people is private property. It was thought to violate the law and violate the purpose of the state[57]..Here, the purpose of the state was to guarantee ownership, including property rights.[57]..In the War of Independence, "No taxation without representativeWas born with the famous slogan[59], It was thought that the taxation of the colonies had to be done by the Provincial Congress[57].

The aristocrats at the end of the feudal period were in debt from the merchants, so they finally sold their tax collection rights to the merchants.The merchants collected taxes from people as tax collectors, but the increased profits went into their pockets, resulting in excessive tax collection.As a result, people are becoming more dissatisfied with taxes.Especially in the 18th centuryFrance OfAncien RegimeUnder, the first of the three statusesidentity(clergyman)·secondidentity(貴族) Had tax exemption privileges,Third estate(Commoner) was obliged to pay taxes[60]..Moreover, the third estate could not participate in national affairs.[60].. 1786 with the KingController-General of FinanceCaronneHas imposed a subsidy land tax on all citizens to overcome financial deprivation.Assembly of NotablesHigh CourtOpposed with traditional tax exemption privileges,17895/5ToEstates GeneralWill be opened[60]..The third estate demanded doubling the number of members in the three subcommittees, but rebelled against the fact that it was only a form.National AssemblyAnd here passed a resolution calling for an immediate suspension of taxation without parliamentary approval.[60].. In SeptemberConstitutional National Assembly Declaration of human and civil rightsWas adopted.Article 13 states, "For the maintenance of public force and the expenditure of the government, joint taxes are essential. Joint taxes must be shared equally among all citizens, depending on their abilities. "No," Article 14 states, "All citizens, either by themselves or by their representatives, confirm the need for public taxation, freely approve it, track its use, and a few, the basis. Has the right to determine the collection, and the period. "[61]..In the United Kingdom and the United States, taxation rights and property rights were clearly distinguished, but the French Declaration of Human Rights stipulates the principle of "no state without finance", that is, the exercise of taxation rights is indispensable in Article 13 above. Then in Article 14American Revolutionary WarLike the slogan of "No taxation if there is no representativePrinciple was stipulated[60]..Thus in EuropeThe early modern periodCivil societyDuring the formative period, taxation rights were transferred from the king to the parliament, which represents the consensus of the people, and of the people.Property rightWas guaranteed[60].

In the tax law principle established in this way, protecting private property rights based on liberty rights from state power became the most important function.[62]..By protecting private property rights, tax payments are in the interests of the people themselves, and thus the consideration relationship between the profits that the people receive from the state and the taxes they bear is assumed.[62]..This is called the tax exchange theory or the tax profit theory.[62]..The tax profit theory that considers tax as the price to be paid for the protection of the stateGrotius.Hobbs.John Rock.Hume.RousseauWas advocated by[63].

Establishment of tax nation

In 1733, the Walpole Cabinet attempted to reform the domestic excise tax but was opposed.[52]. But,Austrian Succession War,Seven year warFollowing (1754-1763)French Interference WarSo government debt for war costs has grown to £ 4000m[52].. 1796,William pitThe prime minister raised the direct assessment tax, expanded the scope of domestic consumption tax, and introduced the triple assessment of direct tax to the wealthy in 1798.[52]..However, this is to tax the income estimated from the "external standard" of carriages, houses, windows, wall clocks, etc., not to the actual income, and it is only implemented for half a year because it was not enough income. Ta[52].1799In the world for the first timeincome taxWas introduced[52][64]..Since the source is the income of land and houses and foreign property, the income from commerce and industry and salary, etc., it has become possible to grasp the actual income comprehensively and accurately.[52].. In 1803, instead of tax filing, the tax withholding system was switched to a shedule system in which taxes are levied on each of the five sources of income.[52].. In 1815Napoleonic WarImmediately before the end, the tax revenue was £ 20 million, which is 1480% of the total war cost.[65]..After this,Industrial revolutionby資本主義Against the background ofincome taxIncome taxation centered on the above will spread throughout the world.However, the initial income taxation was on high-income earners, and the total tax revenue was small.[66].

In the 19th century資本主義The contradiction was revealed, and unemployment due to the depression and recession could not be resolved by automatic economic adjustment, and state intervention was required.[62]..Here is the function of the modern nationNight watchmanからWelfare stateAnd change toRight to lifeA new human right was born[62].

At the end of the 19th century, John Ramsey McCullochAdolphe ThiersThe tax insurance theory that interprets tax as insurance premiums has emerged.[63].


Lost to Napoleon in 1805Holy Roman EmpireAfter it collapsedKingdom of PrussiaThen.HardenbergChancellorHeinrich Friedrich von SteinAnd passed the income tax bill in 1808 to reimburse the war expenses.[67].. In 1812, he was obliged to file a tax return to cover the expenses of the French troops.Progressive tax rateIntroduced an income tax with, but was abolished when Napoleon was defeated in 1814[67]..Prussia introduced a class tax in 1820, which was like a standard external income tax on carriages and windows in England, not a modern income tax.[67].. The 1851 class tax and class income tax were levied on income generated from land ownership, capital goods and business activities.[68].. Established in 1891Johannes von MiquelThe income tax bill by the Minister of Finance abolished the upper limit of tax burden, soRegressive tax burdenWas corrected[67]..In addition, an efficient tax return inspection system has been established, and income tax in Germany has come to occupy the position of core tax.[67].

National financial scholarLorenz von SteinIn "Finance Textbook" (1885), as a taxation principle,

  • 1) Do not reduce capital
  • 2) All taxes are levied on income
  • 3) Taxation must not be so large that capital accumulation becomes impossible

Was established[69]..SteinproletariatDictatorshipCommunismThe ideology is capitalist, denying that if the state falls into the hands of a single class, new inconveniences will arise, and if the productive class counterattacks, it will protect the dictatorship with violence. He argued that the need for a social revolution would diminish if the problems he had were solved by social reform.[69]..Stein also said that the purpose of taxation is to reproduce, at least to recreate tax revenues of the same size, so that the state promotes tax revenues and tax potential.Fiscal spendingInsisted that it should be[69]..Such Stein's tax theory is evaluated as an idea that was not found in the tax theory of British classical economics.[69].

Adolph WagnerSees in "Finance" (1890) that the purpose of taxation is to regulate national income and national wealth by modifying the distributions caused by free competition, and tax should be a social policy as well as public finance. Claimed to be[67]..Wagner advocated switching income tax from property tax (property tax) to poll tax (which can be applied with a focus on taxpayers)[67].

Tax obligation theory / tax sacrifice theory

In Germany, the state naturally has the right to tax in order to accomplish its mission, and tax is considered to be a sacrifice or obligation that the people bear to accomplish its mission.[62]..Even in EnglandJohn Stuart MillOpposed the tax profit theory and argued that "equality in taxation means equality of sacrifice"[70]..Mill's tax obligation theoryAdolph WagnerWas successful[71].

Meiji RestorationLater in JapanIto HirobumiTakes Stein's lecture directly in Germany to draft the ConstitutionImperial UniversityMost of the finances in Germany were German finances[67]..Influenced by GermanyImperial Japanese ConstitutionBut tax obligation (Article 21) Is the duty of military service (Article 20), And it was understood that "the people naturally have a share of the cost of maintaining the country."[72]..Established after World War IIThe Constitution of JapanThe military service obligation was deleted, but the tax obligation was followed (Article 30),furtherThree major obligations of the peopleIs considered to be one of[72].


Italian economistMaffeo Pantaleoni, Swedish economistKnut WicksellBut,Classical economicsIn response to the tax profit theory, it was argued that determining the tax burden as the price of benefits that taxpayers receive from public services is a condition for efficient resource allocation.[63].Scandinavian schoolEric R. Lindar developed Wixel's theory[63].

ModernizationAs the nation progresses, taxes will account for most of the national financial income.Joseph Schumpeter The1918In the paper "Crisis of Tax Nation State" published in, such a modern nation was defined as "tax nation state".[73]..The monarch's private income and national treasury income were separated, and tax revenue occupies the center of revenue, but he said it was established.Also, in this era, with modernization, corvée was abolished in most areas, and the state paid wages for labor.Public worksAnd so on.

20st centuryIsSocialismThe rise ofSocial rightsIncome tax and inheritance taxProgressive tax rateHas been strengthened.However, in the 1980s, the tax rate was flattened in order to increase corporate motivation and labor motivation.Also, until the middle of the 20th century, consumption tax was levied only on certain products.1954Value-added tax on all general consumption was introduced in France, and has since been introduced in various countries around the world.[74].

The United States of America

Civil WarIn the former United States, there was no income tax or corporate tax, and there was a domestic consumption tax, but it was a small income.TariffWas the main source of income[75]..At the beginning of the Civil WarNational treasuryHas run out, so Congress has proposed new government bond issuance and a domestic consumption tax hike to raise war costs, but has been opposed.[75]..So the direct tax that is being implemented in the UKincome taxinheritance taxWas considered for introduction and was established in 1862.[75].

However, the income tax was a temporary tax to raise war expenses, so it had a one-year expiration date.[75]..In 1867 after the war, when the abolition of income tax was requested, the minimum taxable amount was raised from 600 dollars to 1000 dollars due to the remaining redemption of war bonds, and the income tax law was revoked in 1870.[75]..Then, in 1871, the inheritance tax was abolished, and in 1872, the income tax was also abolished.[75]..Income tax was abolished in the United Kingdom in 1816 as an extra tax for war expenses.[75].

When income tax is abolished in the United States, South and Western lawmakers advocated reintroduction of income tax[75]..This is due to the somewhat background that was organized to rescue farmers in the South and West who were struggling with falling agricultural prices and rising material prices, and they were in 1892.People's PartyFormed[75]..The People's Party has advocated the reintroduction of income tax, saying that industrial capitalists and wealthy people should be burdened according to their income.[75].

Henry GeorgeOpposed to private land ownership in Progress and Poverty (1879), advocating a single land tax that taxes all profits generated from land and eliminates other taxes.[75]..However, the economic power at that time was that of oil.John Rockefeller,BankerJohn Morgan, In the steel worldAndrew CarnegieIt was in the hands of industrial financial capitalists such as, and did not identify the problem of such a new economic order.[75].

At that time, it was based on the northern industryRepublican Party OfWilliam McKinleyIn 1890, lawmakers introduced the highest tariff ever, with an average tariff rate of 48%.[75]..This protection policy was an incentive to form a monopoly.[75].

on the other hand,Democratic PartyIs based on farmers and workers in the south and west, opposed high tariffs as promoting monopoly and oligopoly, and advocated the reintroduction of income tax.[75]..DemocraticClevelandThe president mentioned tariff reductions and small income taxes in his 1893 presidential textbook, and Democratic Rep. McMillan also advocated the reintroduction of income taxes as tariffs encourage unfair concentration of wealth. Passed[75]..However, former Republican constitutional scholar George Edmans and others have filed unconstitutional proceedings against the bill.[76].

United States ConstitutionThen, it was stipulated as follows.

The Federal Parliament has the following powers:Taxes, to pay US government bonds and prepare for joint defense and general welfare,Tariff, Additional money,consumption taxTo be levied.However, all tariffs, surcharges and sales taxes must be the same throughout the United States. — Article 1, Section 8, Paragraph 1 of the United States Constitution
House of Representatives andDirect taxIs distributed among the states in proportion to the population of each state that joins this federation. — Article 1, Section 2, Paragraph 3 of the United States Constitution.

1895 year 4 month,United States Supreme CourtFound that the income tax bill was unconstitutional because it was not "distributed among the states in proportion to the population of each state" in accordance with Article 1, Section 2 of the Constitution.[76]..Income tax supporters who opposed this campaigned for constitutional amendment[76].

In the 20th century, the 1901 depressionDepression 1907Occurred, the industry strengthened monopoly and oligopoly,Republican PartyHas come to recognize the harmful effects of monopoly and oligopoly[76].. RepublicanTheodore RooseveltThe presidentJames Jerome HillJohn MorganRailroad formed bytrust,Northern Securities,Standard Oil Trust,US SteelTrust such asAntitrust lawI accused him with[76][77].

Progressive eraContinued in America at that time calledTaftThe president also tries to reduce tariffs that promote trust, following the former president[76]..However, he was a Republican conservative heavyweight and spokesman for northeastern industry.Nelson AldrichAdvocated high tariffs and passed the Payne-Aldrich Tariff Act in 1909, lowering tariffs on some items while raising tariffs on iron ore and coal.[76]..In response, Republican innovations moved towards introducing an income tax rather than reducing tariffs, aiming for an income tax bill with a progressive tax rate of 5000% for incomes over $ 2 and 6% for incomes over $ XNUMX.[76]..With a strong sense of crisis, Aldrich tried to suspend the corporate tax deliberation by letting the corporate tax deliberation first, and promised Taft to cooperate with the constitutional amendment.[76].. The corporate tax bill was passed in July 1909.However, the Republican Innovators and the Democratic Party argued that corporate tax was not a substitute for income tax, and some conservatives were dissatisfied with the fact that the introduction of corporate tax was nothing more than strengthening taxation on the wealthy.[76]..An unconstitutional lawsuit was also filed by an insurance company and a real estate agent against the corporate tax bill, but the Supreme Court decided that "corporate tax is not a direct tax, but a license tax for granting the privilege of operating a business in a corporate form", and the plaintiff Rejected the claim[76]..Corporate tax has been a successful source of revenue, with tax revenues increasing from $ 1910 million in 2100 to $ 1912 million in 3500.[76].

On June 1909, 6, AldrichConstitutional amendmentAsAmended Article 16Proposed, this amendment constitution was ratified by 1913 states by 42[76].

Parliament has the authority to tax and collect income from any source, regardless of census or census, without proportionally distributing the amount of tax collected to each state.[76] — 16th Amendment to the United States Constitution

However, the income tax bill itself was suspended in the air, and Republican innovations rebelled against Taft.1912 presidential electionNewlyInnovation PartyFounded,Theodore RooseveltAs a presidential candidate[76]..But in the elections the DemocraticWoodrow WilsonWon[78]..President Wilson carried out reforms by combining tariff reduction and income tax introduction, reducing the average tariff rate from 40% to less than 30%, and in October 1913 imposing 10% of the national income of more than $ 3000. , An income tax bill has been passed that imposes an additional tax rate (maximum tax rate of 1%) on high-income earners with a progressive structure of 1 to 6%.[76].

Opinions on taxes

Support or affirmation

MostPolitical philosophyAccording to they need and社会Taxes are justified as a collection of activities that benefit.in addition,Progressive taxationIs in societyFinancial inequalityCan be used to reduce.According to this view, modern timesNation-stateTaxation ispopulationWith a large number ofSocial changeTo benefit[79]Oliver Wendell Holmes Jr.One popular expression of this view, in the translation of different sentences by, is "tax is the price of civilization."[80].

Opposition or denial

CrowdfundinglikeVoluntaryRather than being, some political philosophy is because tax payments are obligatory and legal enforcement.powerCrackdownBlame the government to tax taxes through the meaning ofTax collection as theft, Extortion, (orSlaveryOrProperty rightAs an infringement of) or as[81].

BusinessmanKonosuke MatsushitaAdvocated a tax-free nation that abolished the single-year system of the national budget, saved money and made it more efficient, generated surplus, and distributed profits by managing it.[82] .

Incidentally,Eur-lex.europa.eu eur-lex.europa.euThere is no income tax on individuals, and companies established in Japan and overseas are subject to tax payment.[83] It is also called a tax-free nation, but it is not without a tax system.[84].

Socialist view

Karl Marx TheCommunismGuess that taxation will be unnecessary after the arrival of, and "National deathI expect.ChugokuIn[85] likeSocialist economySo, taxation played an insignificant role, as most government revenues were invested from corporate ownership.And some argued that it did not require monetary taxation[86].

Tax choice

Tax choiceIs the theory that taxpayers will have more control in the way they allocate their respective taxes.If taxpayers can choose a government mechanism to receive their taxes,opportunity costThe decision is their(English editionGather[87]..For example, his taxPublic schoolTaxpayers to allocate more inPublicly funded medical careMay allocate less in.

Geoist's view

Geoist(English: Geoist, Georgist and(English edition) Is basically taxable for both moral and economic benefits.Rent[88], Especially thatLand price taxDeclare that should be drafted. (Economists agree[89][90][91]) The effectiveness of using rent for taxation is that such taxation crossestax evasionCan't doDeadweight lossAnd this(English editionInSpeculationFollow the facts of excluding motives[90] The morality of it isPrivate ownership TheJustified against (English: products of labor) but with landNatural resourcesNot so, based on the premise of Geoist.[92].


Raffer curve

One possible result of the Laffer curve is that an increase in the tax rate above a certain value will be counterproductive for further increases in tax revenue.The hypothetical Laffer curve for any given economy can only be estimated.And such estimates are often controversial.(English editionReports that the assessment or estimation of tax rates for maximizing tax revenues varies widely, with an intermediate area near 70%.[93].

Optimal taxation

Many governments make revenues that exceed what they are allotted, either by undistorted taxes or through taxes that give some double dividends.Optimal tax theory TheEconomicsIn the field of, it is the smallestDeath costHave (English: dead-weight cost) orWelfareThe biggest in the sense ofutilityThink about how to build taxation to have (outcome)[94].

tax rate

Taxes are often mostlytax rateIs imposed as a percentage.One important distinction in the debate about tax rates isMarginal tax rate(English: marginal tax rate, or marginal rate)Effective tax rateIt is a distinction between (English: effective tax rate).The effective tax rate is the sum of the taxes paid divided by the sum of the taxes paid.On the other hand, the marginal tax rate is the next yen that earned income.[95] That tax rate paid by.


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  2. ^ "Introduction to" Tax and Social Contribution "Thinking about the Role and Ideal Way of Taxes" p7 Toshiyuki Fushimi and Kin Kin Ma
  3. ^ "Introduction to" Tax and Social Contribution "Thinking about the Role and Ideal Way of Taxes" p8 Toshiyuki Fushimi and Kin Kin Ma
  4. ^ Takeshi Nakano"Miracle Economy Class" KK Bestsellers, 2019, pp.151-154
  5. ^ L. Randall Wray "Introduction to MMT Contemporary Monetary Theory" Toyo Keizai 2019, pp.128-129
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  11. ^ "Introduction to" Tax and Social Contribution "Thinking about the Role and Ideal Way of Taxes" p12 Toshiyuki Fushimi and Kin Kin Ma
  12. ^ Shin Mori 2011, p.13.
  13. ^ a b "Introduction to" Tax and Social Contribution "Thinking about the Role and Ideal Way of Taxes" p13 Toshiyuki Fushimi and Kin Kin Ma
  14. ^ Masamitsu Sato"Economics of tax credits with income tax and benefits ─ Construction of “plural negative income tax” ─"Financial Review," 2011 No. 1 (Vol. 102), Policy Research Institute, Ministry of Finance, p.74.
  15. ^ Haruko Kamakura "Overview of tax credits with benefits in other countries (Survey and Information -Issue Brief- 678)National Diet Library, 2010, Cover, pp.1-2.
  16. ^ Along with tax credits with benefits, it has been attracting attention in recent yearsBasic incomeabout,Can workWhile there are views that it may undermine the willingness of individuals to work (working incentives), there are currently various views on the impact it has on the labor market.Opinion that it will be positioned as a reward for social activities such as volunteers, that the negative effect on labor supply will be small because there is no gradual decrease in the amount of benefits due to earned income, and that the burden of progressive taxation will increase because the tax system as a whole will cover the financial resources of benefits. Opinions that indirectly hinder labor supply. (Sato, p.93)
  17. ^ Kamakura, pp.1-11.Sato, pp.73, 74.Shigeki Morinobu"Specific design of tax credit with benefits"Tax and Economic Communications," No. 922, Tax Accounting Association, 2010, pp.38-40.
  18. ^ Morishin 2010 classifies tax credits with benefits into three types according to their policy objectives: labor tax credits, child tax credits, and consumption tax regressive tax credits.However, Shin Mori "XNUMX types of tax credits with benefits and proposals for Japanese-style child tax credits("International Tax Studies"No.20, Tax Payment Association, 2008, pp.24-34) also classifies the Dutch-type social insurance premium burden reduction tax credit, which deducts social insurance premiums instead of cash benefits, into four categories in addition to one type (Kosuke Shiraishi). "Income security with tax credits with benefits"Audit Inspection Research No."42 No., Board of Audit, 2010, p.1).
  19. ^ Kamakura, pp.2, 3.
  20. ^ Kamakura, pp.2-6, 9.
  21. ^ Children's allowances in Germany and Canada are only benefits without tax credits, but children's allowances in Germany are stipulated by the Income Tax Act and are optional with child deductions. (Kamakura, pp.6, 9).
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    1. ^ However, historical controversy still remains.See for details.
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  95. ^ The originalDollar.


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