地方税の現状と課題
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概要
- 論文の詳細を見る
Local taxes have some problems. First of all, the rate of local taxes income for local finances is too law. Secondly, local taxes incline to direct taxes and are apt to accept a serious influence of a fluctuation of bussiness conditions. Local income tax is appropriate to have more gently sloping tax rate structure. Fixed asset tax is appropriate to be valuated more equally and properly. Local consumption tax has been amended to be taxed newly.
- 千葉大学の論文
- 1995-03-08