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発展途上国における税制・税務執行


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タイトル: 発展途上国における税制・税務執行
その他のタイトル: Tax System and Tax Administration in Developing Countries
著者: 栗原, 克文
著者(別表記) : Kurihara, Katsufumi
発行日: 2006年12月25日
引用: 經營と經濟. 2006, 86(3), p. 179-215
抄録: Many developing countries have implemented reforms to their tax systems in order to modernize them and to cope with changes in the socio-economy. They have made major reforms in their tax administration as well. Although challenges concerning tax policy such countries face vary, there seem to be a common approach in handling reforms of tax system and administration. The aim of this article is to clarify common characteristics of tax regimes in developing countries and consider which direction their reform should head to realize proper taxation and to improve tax compliance. The consideration includes lessons Japan had learned in its effort to boost tax compliance since its introduction of the self-assessment system in 1947, and some important points in the Shoup Recommendation which guided post-war Japanese tax system and administration. This article also covers issues which are taxation on small businesses under the self-assessment system, revenue target, tax incentives to attract foreign direct investment, tax administration and several topics in each tax. Income taxation, in particular, will increase importance as a potential revenue source and a measure to achieve social equality with the development of economy. Income taxation, however, is expected to become complicated considering ever diversifying taxpayers who are obliged to file tax returns properly. In many countries, small businesses employ "deemed taxation" in which they calculate tax amount based on their turnover or scale of business because of their insufficient book-accounting. In addition to the fact that tax system generates revenue, it expands business through proper book-accounting. For this reason, certain form of incentive should be considered to promote book-keeping practice among business entities. Enforceability and economic development are crucial factors in reforming tax system. Proper tax system and administration will promote not only fair taxation but also economic growth in the developing countries.
キーワード: tax system / tax administration / self-assessment system
URI: http://hdl.handle.net/10069/9809
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第86巻 第3号

引用URI : http://hdl.handle.net/10069/9809

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