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〔論文〕わが国地方法人企業課税としての付加価値税の展開可能性 ―法人事業税を中心に―
https://swu.repo.nii.ac.jp/records/2000004
https://swu.repo.nii.ac.jp/records/200000469aa1f41-50e7-49a8-b6d3-555e8ae99b55
名前 / ファイル | ライセンス | アクション |
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学苑8月号_03_論文_加納.pdf (1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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公開日 | 2023-08-23 | |||||||||
タイトル | ||||||||||
言語 | ja | |||||||||
タイトル | 〔論文〕わが国地方法人企業課税としての付加価値税の展開可能性 ―法人事業税を中心に― | |||||||||
タイトル | ||||||||||
言語 | en | |||||||||
タイトル | Instituting Value-added Tax as a Tax on Local Corporate Enterprises in Japan ―Local Business Tax― | |||||||||
言語 | ||||||||||
言語 | jpn | |||||||||
キーワード | ||||||||||
主題 | 法人事業税 | |||||||||
キーワード | ||||||||||
主題 | 中小企業 | |||||||||
キーワード | ||||||||||
主題 | 所得型付加価値税 | |||||||||
キーワード | ||||||||||
主題 | バード | |||||||||
キーワード | ||||||||||
主題 | 事業価値税 | |||||||||
キーワード | ||||||||||
言語 | en | |||||||||
主題 | Local Business Tax | |||||||||
キーワード | ||||||||||
言語 | en | |||||||||
主題 | small and medium-sized enterprises (SMEs) | |||||||||
キーワード | ||||||||||
言語 | en | |||||||||
主題 | the income-type value-added tax | |||||||||
キーワード | ||||||||||
言語 | en | |||||||||
主題 | Bird | |||||||||
キーワード | ||||||||||
言語 | en | |||||||||
主題 | Richard M, Business Value Tax (BVT) | |||||||||
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 | |||||||||
著者 |
加納, 輝尚
× 加納, 輝尚
× KANOU, Terumasa
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抄録 | ||||||||||
内容記述タイプ | Abstract | |||||||||
内容記述 | This study focuses on the fact that the value-added tax component of the current Local Business Tax, the core tax item of prefectural taxation in Japan, is still not applied to small and medium-sized enterprises (SMEs), and examines the development of value-added tax (VAT) as a tax on local corporate enterprises. When considering VAT as a tax on local corporate enterprises, this should be taxed on the principle of origin, which is similar to the addition method excluding the sales tax element. It is less likely to be passed on and a stronger business tax element. In order to enhance local taxation and strengthen independent local revenue sources in the era of decentralization, and to ensure the universality and stability of local tax revenues, it is necessary to extend the income-type value-added tax (the Size-based Business Tax) as a Local Business Tax to SMEs. This would be in line with the benefit principle taxation basis, and would develop a consumption tax that uses the deduction method and an immediate lump-sum deduction for investment goods. At the same time, it is necessary to clarify the growth-promoting and innovation functions of the consumption-type value-added tax (Local Consumption Tax), which it is necessary to strengthen and expand. While the economist Richard M. Bird positions the BVT as a municipal tax, Japan’s current value-added tax is unique in that it is positioned as a prefectural tax. We will consider the ramifications of developing it as a municipal tax in the future. |
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書誌情報 |
学苑 昭和女子大学紀要 en : Gakuen: The Bulletin of Showa Women’s University 号 973, p. 1-14, 発行日 2023-08-01 |
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ISSN | ||||||||||
収録物識別子タイプ | ISSN | |||||||||
収録物識別子 | 1348-0103 |