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The report on Japanese Taxation by the Shoup Mission in 1949 greatly affected Japanese taxation after the World War 2.This report was based on the traditional comprehensive income tax of the US and aimed to establish permanent taxation in Japan.The report placed income tax in the center of the whole taxation firstly because income tax is more equitable than indirect tax and secondly because people are more conscious that they are contributing to the government through income tax.Almost all the recommendations in the report were introduced in Japanese taxation.The main shift to the taxation in which income, consumption and assets are well balanced imposed was planed in 1980s on the basic idea of thin tax burden on broad people in the background of aging society with fewer children.Consumption tax was introduced in 1989 just after the alleviation of income tax and inheritance tax.Tax rate of consumption tax was raised from 3% to 5% in 1994 just after decrease of tax rates and raise of exemptions of income tax.To see trends of tax revenues, after income tax revenue peaked to 26.7 trillion in 1988, it has been decreasing and prospects to 12.6 trillion in 2010.Consumption tax revenue prospects to 9.6 trillion in the same year.In this presentation I describe nowadays issues of Japanese taxation, retracing its history after the World War 2.