A Proposal for the Tax Commission : Biometrics and Certified Software for the Consumption Tax

概要

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Significant change is anticipated in the Japanese Consumption Tax. The Japanese Tax Commission is recommending that the rate should double, multiple rates should be employed, and the "bookkeeping method" of accounting should be abandoned in favor of the European "invoice method." The Tax Commission faces a tax policy dilemma. The aging population drives the need for a tax increase (making the Consumption Tax an obvious target for revenue enhancement) at exactly the same time the population is shrinking in overall size, thereby reducing the number of working-consumers who can pay the higher tax. This paper proposes a way out of this dilemma. It proposes the adoption of certified transaction tax software at the point of (final) sale, and the distribution (for voluntary use by the needy) of IDs embedded with (a) digitally recognized biometric identifiers and (b) digital tax exemption certificates. Rates could then rise without excessively burdening the poor, elderly and handicapped.
関西大学の論文