Normative Research on Fairness of Taxation and Fiscal Justice

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03280
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Politics
• Research Institution: Nagoya 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
• 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

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 .

Free Research Field

政治学