国家公家政の形成と租税利益説 : イギリスにおける市民社会と租税原則論との交渉
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概要
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The Benefit Theory of tax payment emerged as a logical explanation which could satisfy the new taxpayers, in the process of dissolution of feudal "allumfassender Haushalt", when taxation became compulsory and universal. At the same time, this principle of taxation was argued in favour of taxes on general consumption. It was an argument that no doubt reflected the strong demand for the capital accumulation in the early capitalistic society. The principle of taxation is no less than the historical product as well as all other social notions, therefore, it is destined to be amended in accordance with the growth of the civil society. As the capitalistic trade penetrated all over the country, it was perceived that the general taxes on consumption did prove to damage the competitive position of capitalists, through the rise in prices of productive materials and capital goods. There had to emerge the amendment of the traditional benefit theory, related to the consumption tax. Adam Smith finally rejected consumption as a criterion of taxability, accepting the orthodox standpoint that taxes are a charge against the protection provided by the state. There the bond between the benefit theory and indirect taxation ceased. Instead he attempted to adovocate the taxation on general income, especially the house-tax and the land-tax, on the basis of the benefit theory. Thus, it goes without saying that this argument reflected the British capitalistic claims of the eighteenth-century.