<原著論文>財政システムの一考察 : 税制改革

概要

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When we foresee the aged society and internationalized economy, the fundamental tax rerorm must be implemented. In order to secure the long-life and welfare society, playing due attention to the vitalization of the economy, we have to form the loan immediately to construct the new tax system which strikes the plan immediately to construct the new tax system which strikes the good balance among income, consumption, property etc. And, this report, which gives a study of Basic Concepts of Necessity of Tax Reform and Reduction of Individual Income Tax Burden and Corporate Income Tax Burden, and so on, is presented as follows : 1. Introduction. 2. Public Finance in Japan : An Overview. 3. Functions of Public Finance and Principles of Taxation. 4. Lesson from Reagan Tax Reduction. 5. Political Economy and Reform of Corporate Income Tax Burden. 6. Conclusion. In the above chapters, I have investigated various issues regarding Tax Reform.
1999-03-20