| Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2009: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Research Abstract |
This research aims at elucidating the role that the Government Tax Commission played in decision-making on the Japanese tax system, while focusing on the politics of revenue formation. This focus is important because Japan has accumulated an exceptionally large public-sector debt compared to other advanced countries. The research on this issue revealed the following : (1) the Government Tax Commission sought to resolve fiscal problems from a relatively impartial, specialist standpoint ; (2) the Government Tax Commission created the major frame of tax system through crafting the overall Outline of Tax Reforms, while details were largely determined by the Liberal Democratic Government ; (3) the Ministry of Finance and the Government Tax Commission largely agreed in their views on the tax system, but the Ministry was also divided internally on substantive matters ; and (4) the influence of economic internationalization has become evident in the tax-system's decision-making process, especially since the 1980s.
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