所得型付加価値税について(序説)
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概要
- 論文の詳細を見る
In recent years,the argument whetter we should switch over the base of taxation for business enterprise from the income standard to other standards or not is rising. In these circumstances,as one of the other standards,the value-added tax has been taken up. The value-added tax appeared in Japan as the one which can be replaced income standard taxation for business enterprise by Shoup Mission in 1949. This paper considers the meaning of the value-added tax. Consequently,I think,the value-added tax has a possibility to replace the income tax.
- 広島文化学園大学の論文
- 2002-12-26