2006 Fiscal Year Final Research Report Summary
A problem and reform of a collection procedure of tax in Local Tax Law
| Project/Area Number |
17530029
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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 law
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| Research Institution | Doshisha University |
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Principal Investigator |
URABE Hironori Doshisha University, Law School, Professor, 大学院・司法研究科, 教授 (10193971)
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| Project Period (FY) |
2005 – 2006
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| Keywords | special collection tax duties / Cooperation of the tax collection / Trust to private enterprise for the collection of tax / Tax delinquency / Transfer of a source of tax revenue / 自主課税権 |
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| Research Abstract |
1,A problem in interpretation of the taxation I collection right of Local Tax Law
At first, in a study, I inspected a range of the voluntary taxation right of local public entity. And I investigate the taxation right, problems in law interpretation over the collection right of local public entity.
I insist that I should put a clear provision rule of the voluntary taxation right (the local finance right) in constitutional revision.
I examine legislation theories.
I consider external form standard taxation and recent problems over legal outside tax. I preach necessity of expansion of the self-governing body taxation right and interpretation theory along Taxation in proportion to Public Service and how the taxation right of a local public entity by introduction of special tax except tax established in Local Tax Law be changed.
In addition, I was going to add examination by constitutional positioning and ties with the collection right of the voluntary taxation right of local public entity theor
… More
etically because an argument of a regional system of division rose.
2,Problems of a special collection system, a problem and directionality of cooperation of tax duties
Burden increase of local rates is planned by source of tax revenue transfer to a district by triple reform of the local government tax and fiscal systems, but examines the issue of collection to surround this. I repeat examination about an ideal method of taxation business administration to affect storing I nonpayment rearranging and show a problem and directionality about unification (cooperation) of tax duties.
I clarified in particular that there was the mechanism which caused an omission of taxation/nonpayment legally by paying its attention to an imposition tax system in local rates and relevance (a system and a system of withholding taxes which a national tax reports it to, principle) with a special collection system in local rates in depth. In addition, cooperation of taxation business was indispensability today and performed point at issue rearranging toward it.
3,Fact-finding for the non-tax payment situation/correspondence
As well as legal examination such as the above, I started fact-finding to depend on the nonpayment situation
I grasped the nonpayment situation in a local public entity, but I paid my attention to items of taxation and performed rearranging about the present conditions of an action about a fall (improvement of the collection rate) of nonpayment rate by a local government. I take it as the rationalization that the collection of local rates requires, the promotion situation of promotion of efficiency and push forward a summary (I performed a listening comprehension to local public entity and collection of fundamental documents). Less
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