現行固定資産税制の特性と問題点について

概要

論文の詳細を見る
As Report on Japanese Taxation by Shoup Mission, municipal fixed property tax holds a key post in the source of revenue of local level. Municipal fixed property tax is not a personal exemption but an property tax in the present municipal fixed property tax system. It is difficult to take one, because property tax theory and profit tax theory leave much to be desired. But under the present circumstances, municipal fixed property tax is characterized by property tax according to the precedent.
四国大学の論文
2001-12-25