我が国における近代税制と社会・文化 : 帝国時代 : 明治維新期〜近代中期

概要

論文の詳細を見る
Tax-related problems may be addressed from various points of view. A study is being made, and taxation policy, history, theory and system are its main phases. This paper,however,aims at a different approach. This study on tax administration focuses on taxation as one of many "social phenomena of culture". This is a complex attempt to combine the studies of public finance and the social sciences which developped parallel to it. I have narrowed this study down to an examination of the inheritance tax. Specifically, the Modern Tax Administration of Japan (1858 - 1931) is pin-pointed as the link in the theme of this study. In this and succeeding paper, where the latter part of the modern times is dealt with, I will study,the mutual relations between "The Modern Tax Administration and the Economv. Societv. and Culture of our Nation".
信州短期大学の論文
1996-12-20