1998 Fiscal Year Final Research Report Summary
Effective Analysis of Special Taxation
| Project/Area Number |
08630125
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Business administration
|
|---|
| Research Institution | Fukuoka University (1998)
Miyazaki Sangyo-keiei University (1996-1997) |
|---|
Principal Investigator |
YAMAUCHI Susumu Fukuoka University, Faculty of Commerse, Assist.Prof., 商学部, 助教授 (90249194)
|
|---|
| Project Period (FY) |
1996 – 1998
|
| Keywords | Special Taxation / Growth of Industries / Effective Analysis / Automobile Industry / Iron Industry / Computer Industry / Textile Industry / Incentive Drug |
|---|
| Research Abstract |
This research is a study related the effective analysis of special taxation. Japanese special taxation after the world war II was carried out as the means of the Industrial Policy. The main object was the growth of special Industries.
From the point of view this research is adjusted systematically and inclusively. The objects of this research ore iron industry, automobile industry, textile industry, computer industry.
The special taxation brought the effect come from next conditions. First is a enterpreneurship, second is capital-intensive industry, Third is the condition that the lifecycle of the industry is the growth period, Fourth is the condition that the lifecycle of a product is short, Fifth is high technological accumlation, Sixth is profit to be made sure, Seventh is the condition that demand and export are growing.
Special taxation is the incentive drug. The special taxation is not the special drug for the growth of the special industries, but merely incentive drug.
|
