固定資産評価における納税者の権利救済

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概要

• 論文の詳細を見る

• Japanese Property Tax is assessed on fixed capital by autonomy in Japan. But not all property is assessed rightly and fairly. Each autonomy constitute jury of property assessment for the protection of the taxpayer's privilege. The most important characteristic of this jury is neutrality. On the other hand, this jury is neutrality. On the other hand, this jury is indicated that is lacks professionalism when caning out on assessment. But the real of this jury is not at all wide known. This paper demonstrate the real this jury by investigation how autonomy is concretely exploited.

• 関西学院大学の論文

著者

• 鈴木 潮

  関西学院大学大学院経済学研究科博士課程後期課程

関連論文

• 固定資産評価における納税者の権利救済

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