2002 Fiscal Year Final Research Report Summary
A study of the international transfer mechanism of a taxation system
| Project/Area Number |
11630103
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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 |
Public finance/Monetary economics
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| Research Institution | Fukuoka University |
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Principal Investigator |
YAMAUCHI Susumu Fukuoka University, Faculty of Commerce, Professor, 商学部, 教授 (90249194)
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| Co-Investigator(Kenkyū-buntansha) |
KOGA Tsutomu Fukuoka University, Faculty of Commerce, Professor, 商学部, 教授 (50078523)
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| Project Period (FY) |
1999 – 2002
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| Keywords | international transfer / sharp / special taxation measures / South Korea / Taiwan / China / open market / value-added tax |
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| Research Abstract |
This research analyzed according to country and item about the international transfer mechanism of a taxation system.
Sharp introduced Japan U.S taxation after the war. Then it was transformed to apply to economy. Small-and-medium-sized-enterprises' tax rates were introduced from the United States, and corrected the object. An income tax was a U.S. system, among those separate taxation was introduced from France. Furthermore, the reduction in tax rates and reduction of special taxation measure were made in response to the influence of European and American.
South Korea's taxation system affected by Japan in the annexation time. Then, the original taxation system was built. However, Japanese had influences such as a blue-form report and special taxation measures. Reduction in tax rates was carried out recently were the influence of European and American.
In government time Taiwan, introduced Japanese tax. Then, the tax law of a foreign country was combined with the characteristics system of Taiwan. Scope of the taxation resembles Germany. Standard deduction was introduced from the US.
As for China, the influence of the Soviet Union was seen before open markets. After open markets introduced the taxation system of many foreign countries, such as Europe. The value-added tax was introduced from EU. Divided taxation was introduced from US.
As a conclusion, South Korea and Taiwan the taxation system had much influence of Japan. China was affected by U.S. relocation.
According to item, an external outflow item has the large influence of culture, and changes are slow. An in-house reservation item is influenced by accounts. Special taxation measures correspond to industrial policy. An international tax item has early correspondence to a move of a foreign country.
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