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Normative Research on Fairness of Taxation and Fiscal Justice

Research Project

Project/Area Number 15K03280
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Politics
Research InstitutionNagoya City University

Principal Investigator

Itoh Yasuhiko  名古屋市立大学, 大学院人間文化研究科, 教授 (30223192)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords租税 / 正義 / 財政支出 / 課税の公正 / 租税の正義 / 市場社会 / 人間の尊厳 / タックス・ジャスティス / グローバル・タックス / 社会契約 / フェアプレー義務 / 分配的正義 / 財政的正義 / 租税根拠論 / 公正な課税 / 市場
Outline of Final Research Achievements

In this study, we have comprehensively assessed taxation and fiscal expenditure and tried to formulate Tax Justice as a criterion for evaluating its fairness. The market society generates public woes which realize the public interest while hurting human dignity. Tax can change the results of the market through taxation and fiscal expenditure, but the change must be change in the direction to protect human dignity, the tax realizing such change is fair and justice It is good tax. Traditionally, taxes have been evaluated only with fairness in the taxing phase, but this study revealed that taxes can not be practically normative based on not only taxation but also their expenditure .

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (6 results)

All 2017 2016 2015

All Presentation (3 results) Book (3 results)

  • [Presentation] 税と正義2017

    • Author(s)
      伊藤恭彦
    • Organizer
      中部政治学会
    • Related Report
      2017 Annual Research Report
  • [Presentation] 政策デザインと政策規範論2015

    • Author(s)
      伊藤恭彦
    • Organizer
      日本政治学会
    • Place of Presentation
      千葉大学
    • Year and Date
      2015-10-10
    • Related Report
      2015 Research-status Report
  • [Presentation] 政策過程における規範的思考―政策デザインにおける道徳の羅針盤2015

    • Author(s)
      伊藤恭彦
    • Organizer
      日本公共政策学会
    • Place of Presentation
      京都府立大学
    • Year and Date
      2015-06-06
    • Related Report
      2015 Research-status Report
  • [Book] タックス・ジャスティス―税の政治哲学2017

    • Author(s)
      伊藤恭彦
    • Total Pages
      217
    • Publisher
      風行社
    • Related Report
      2017 Annual Research Report
  • [Book] 政府の政治理論2017

    • Author(s)
      伊藤恭彦 (分担執筆)
    • Total Pages
      240
    • Publisher
      晃洋書房
    • Related Report
      2016 Research-status Report
  • [Book] ローカル・ガバナンスとデモクラシー2016

    • Author(s)
      石田徹・伊藤恭彦・上田道明
    • Total Pages
      214
    • Publisher
      法律文化社
    • Related Report
      2015 Research-status Report

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Published: 2015-04-16   Modified: 2019-03-29  

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