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租税法律主義における租税の基本三原則
https://doi.org/10.34481/0002001740
https://doi.org/10.34481/000200174095ed4db0-c4d2-4ca3-823c-69adf1d8891f
| 名前 / ファイル | ライセンス | アクション |
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本文 (483 KB)
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| アイテムタイプ | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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| 公開日 | 2025-09-17 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 租税法律主義における租税の基本三原則 | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | A consideration of the three basic principles of taxation -fairness, neutrality, simplicity- | |||||||||||
| 言語 | en | |||||||||||
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| 言語 | jpn | |||||||||||
| 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 | |||||||||||
| ID登録 | ||||||||||||
| ID登録 | 10.34481/0002001740 | |||||||||||
| ID登録タイプ | JaLC | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | open access | |||||||||||
| 著者 |
坂本, 敬子
× 坂本, 敬子
WEKO
34953
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | Recently, debate has erupted over Japan's tax system. This is because, at a time when social issues have yet to be resolved in the long term, problems have arisen regarding politicians' political funding. This paper hypothesizes that the cause of public dissatisfaction with the system is the loss of equality in the tax system. Discussions on taxation begin by focusing on the three principles of taxation. Fairness is important in terms of vertical fairness, horizontal fairness, and intergenerational fairness. However, there are special tax measures laws that threaten fairness. The principle ofneutrality is important on the grounds of freedom of choice in economic activities. The principle of simplicity is important for making the tax system as simple and easy tounderstand as possible. Additionally, in recent years, the government has announced that it will add "sufficiency" as one of the tax principles. This is a further expansion of the tax principle of "fairness." The Japanese Constitution provides for equality, but does not contain any wording regarding fairness. In this paper, we therefore examine the interrelationship between equality and fairness. |
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| 言語 | en | |||||||||||
| 書誌情報 |
ja : 宮崎大学地域資源創成学部紀要 en : Journal of the Factulty of Regional Innovation, Miyazaki University. 号 9, p. 25-33, 発行日 2025-08-29 |
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| 出版者 | ||||||||||||
| 出版者 | 宮崎大学地域資源創成学部 | |||||||||||
| 言語 | ja | |||||||||||
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| 出版者 | Journal of the Factulty of Regional Innovation, Miyazaki University. | |||||||||||
| 言語 | en | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 24338931 | |||||||||||
| 著者版フラグ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
