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消費税基幹型税制改革の新構想 : 経済同友会税制改革構想(2007年4月23日)の検討
https://stars.repo.nii.ac.jp/records/4716
https://stars.repo.nii.ac.jp/records/4716c133caa6-dff1-44b8-81a5-180ec68a027a
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004714497.pdf (2.5 MB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-03-21 | |||||
| タイトル | ||||||
| タイトル | 消費税基幹型税制改革の新構想 : 経済同友会税制改革構想(2007年4月23日)の検討 | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | On the Tax Reform Proposal (April 23rd, 2007) of KEIZAI DOYUKAI | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 消費税 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 年金改革 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 法人事業税 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 二次元的所得課税 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 持続可能社会 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 雑誌書誌ID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00240555 | |||||
| 雑誌書誌ID | ||||||
| 関連タイプ | isVersionOf | |||||
| 識別子タイプ | ISSN | |||||
| 関連識別子 | 02869721 | |||||
| 言語 | en | |||||
| 関連名称 | ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW | |||||
| 著者 |
竹原, 憲雄
× 竹原, 憲雄× Takehara, Norio |
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| 著者所属(日) | ||||||
| 値 | 桃山学院大学経済学部 | |||||
| 記事種別(日) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 論文 | |||||
| 記事種別(英) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Article | |||||
| 抄録(英) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | KEIZAI DOYUKAI proposed the novel and unique tax reform for the sustainable society. The features are bold consumption tax reform(16% tax rate), cooperation of consumption tax reform and corporation tax reform, integrated reform of tax and pension, middle reform plan, and systematic and concrete innovation. By this features, the innovation is sending the message which is clear for future Japanese tax system. Simultaneously, it has required the reform which is challenging for tax source allocation between central government and local government, income redistribution function, and tax burden between household economy and enterprise. Income taxation, corporation taxation, and consumption taxation become central for the concrete reform content. Noticed proposal is the dual income tax, the new tax credit of income tax, lowering of the corporation effective tax rate, abolition of the corporation enterprise tax, utilization of the special taxation measures, the pension purpose consumption tax, the new basic pension system, etc.. Simultaneously, this proposal has done self responsibility, market principle and small government in the premise. In short, the innovation has required the neoliberalism tax reform. Japanese tax system stimulates escape from the income taxation and dynamic conversion of the burden structure. In short, the innovation intends to turn Japanese tax system to the next direction. The first are consumption taxation center tax system and promotion of the burden imputation to the household economy from the enterprise. The second is the regression of the income redistribution function. The third is the reduction in which the tax burden of the enterprise is biased. The fourth is the extension of tax source of central government. The fifth is a confusion of the tax principle. Then, the access to the sustainable society has been made difficult. As this result, the innovation of KEIZAI DOYUKAI needs the more and more new reform. The content is strengthening of the progressive tax burden, expansion of the local tax source, and extension of tax burden and social contribution of the enterprise. | |||||
| 書誌情報 |
桃山学院大学経済経営論集 en : ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 49, 号 2, p. 99-127, 発行日 2007-09-28 |
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| 表示順 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 4 | |||||
| アクセション番号 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | KJ00004714497 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02869721 | |||||
