A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

Research Japanese OPEN
栗原, 克文;
  • Journal: 經營と經濟, volume 87, issue 2, pages 19-52 (issn: 0286-9101)
  • Publisher copyright policies & self-archiving
  • Subject: Invoice-based credit method | Account-based method | Multiple tax rates | Consumption tax (Value-added tax)
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secur... View more
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