日本型「消費税」の再検討

概要

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We'd try to reexaminate on the Japanese consumption tax，because taxation rates have raised in April. When the Japanese consumption tax was introduced to Japanese taxation system，we were opposed to this，so that we thought to raise to impose a duty. In this paper，after we examinated to direct tax (personal income tax and corporation income tax) in Japanese taxation system，we were concered with reexamination on the Japanese consumption tax. Befor in troducing consumption tax，we were used to adapt the individual commodity tax of indirect tax in old Japanses taxation system. However，since the Shoup Mission，the original modern Japanese taxation system instituted，half a century have passed，the individual commodity tax have not adapted itself to taxable system，We have several problems in Japanese taxation system. The taxable income of personal and corporation are limited over. On thinking about direct and indirect taxation rates in tax reform，it is important that we are introduce to the new wide taxable bases.
1997-11-29