2000 Fiscal Year Final Research Report Summary
Research based on the GHQ Documents concerning Tax System and Tax Administration System Reform during the Occupation
| Project/Area Number |
11620012
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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 |
Fundamental law
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| Research Institution | DOKKYO UNIVERSITY |
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Principal Investigator |
KOYANAGI Shunichiro Dokkyo University, Law Department, Professor, 法学部, 教授 (00153685)
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| Project Period (FY) |
1999 – 2000
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| Keywords | GHQ / Tax Administration Agency / Shoup Taxation Report / Douglas MacArthur / Income Tax / Tax Administration Reform |
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| Research Abstract |
1. Documents Research : The important GHQ documents concerning tax system and tax administration have been collected and analyzed according to their titles. A repertoire of the documents is made.
2. Interview with the key person : Mr.Harold Moss, an IRS agent and a GHQ officer on loan basis, was the key person of the system reform under the occupation. By interviewing him, we got a lot of information and documents belonging to him. He made contribution at least in three points. The first concerned the organization reform inside GHQ, the creation of the internal revenue division headed by him. The second was the reform of the Japanese government, that is to say, the establishment of the tax administration agency as centrally controlled, semi-autonomous and professional organization. The third was the Shoup taxation project, whose report formulated the tax system afterward.
3. Comparison of the IRS and the Tax Administration Agency : Both organizations are reformed after the WWII, to adapt themselves to the needs of the mass taxation of the income tax.
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