| Project/Area Number |
11630070
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
経済政策(含経済事情)
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| Research Institution | Kyushu Sangyo University |
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Principal Investigator |
YAMAMOTO Iwao Kyushu Sangyo University, Faculty of Economics Professor, 経済学部, 教授 (30131733)
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| Project Period (FY) |
1999 – 2001
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 2001: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2000: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1999: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Keywords | Asia / Regional economic intergration / Tax harmonization / Intergovermental fiscal relations / Fiscal transfer system / ASEAN / Indonesia / Tax reforms / 政府間財政調査制度 / 多管轄間租税関係 / グローバル化 / AFTA / EU |
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| Research Abstract |
The purpose of this research is to analyze the role and effects of tax harmonization(or coordination) on the regional economic integration of Asia, and to propose the economic and fiscal policies program for this regional integration. Some important results of this research are as follows : (1) This research has reviewed the academic and traditional literature on tax assignment among central-middlelocal levels of government (Richard and Peggy Masugrave, Vito Tanzi) in order to clarify the theoretical basis for tax harmonization in integrating economic region. We can constitute an appropriate model of tax allocation among the three revels of government.
(2) The academic works of Michael Keen and Richard M. Bird has proposed dual types of VAT(VI VAT and CVAT) in multi-jurisdictions, in particular for federal system, and some experience of India as a federal state has revealed possibility and necessity of dual VATs. Such type of VATs should be an effective and appropriate model of sales ta
… More
x harmonization in ASEAN area.
(3) While India has much experience of fiscal transfer system for the several decades, the analysis of development has made it possible to design a desirable intergovernmental fiscal system in federal state as an extreme form of regional integration.
(4) ASEAN countries have decided to achieve the goal of AFTA in 2002.The Singaporean government has been pursuing bilateral free trade agreements among Asian and Pacific countries. Also several countries have proposed the idea of the East Asian Free Trade Area. But the East Asian crisis has revealed that a factor of the crisis was the vulnerability of administrative and fiscal institutions. The sustainability of economic growth requires the Asian regional integration, improving its institutional vulnerability. This make it important issue to prepare the tax reforms program.
(5) As the Indonesian economy had been seriously hit by the East Asian crisis, the Indonesian government has have to face fiscal deficits after the crisis. The existing tax system that was based on the reform in 1980s should be reformed in perspective of regional integration. Less
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