| Budget Amount *help |
¥2,200,000 (Direct Cost: ¥2,200,000)
Fiscal Year 1998: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1997: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1996: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Research Abstract |
This research project has been organized to find out whether any feasible reasons may be confirmed as to imposing so-called user-related revenue together with tax burden ; then, to analyze whether they are compatible with the classical legal logic of tax according to the ability to pay principle while the user-related revenue is imposed by the ability to buy principle.
It was found that some reasons are given for imposing fees and charges other than tax for goods and services provided by the government. These reasons are such that goods and services categorized as quasi-public goods that are being provided by the government because of the so-called market failure are to be provided in the market as a principle ; while the government is, by tax revenue, only and solely responsible for providing the so-called genuine public goods such as diplomacy, police etc., the cost of providing the quasi-public goods should be financed by the users themselves.
After three years' researches, it was concluded that specific legal nature of goods and services should be scrutinized in the light of the users' right to medicine, education, social security, housing etc. in judging whether the expense should be financed by fees and charges not by tax revenue. Since user-related revenue are seen to occupy the substantial portion of public revenue together with more regressive structure of tax burden, this is a critical legal and political issue towards 2l^<st> century.
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