日本稅制改革의 評價와 展望

• 영문명: Tax reform in post-war Japan and the prospect of future development
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 榔 漢晟(Hansung Ryu) 鞠重鎬(Joongho Kook)
• 간행물 정보: 『재정논집』재정논집 제9권, 230~259쪽, 전체 30쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1995.03.31

영문 초록

This paper first presents an overview of tax reform in Japan from the time of the “Report on Japanese Taxation by the Shoup Mission”, which proposed the reformed taxation system based on comprehensive income taxation. Consequently, even today the Japanese tax system remains an income-tax-oriented tax system. However, given the need to finance the social security expenditures for an aging population in Japan, we should expect increasing importance will be placed on taxation linked with consumption and existing assets.

목차

Ⅰ. 序論

Ⅱ. 現代 日本稅制의 기초-샤우프稅制

Ⅲ. 日本稅制의 변천

Ⅳ. 日本稅制改革의 평가

Ⅴ. 日本稅制改革 展望

Ⅵ. 결론

參考文獻