2014 Fiscal Year Final Research Report
A study about the effects of taxation, particularly consumption tax and tax exemption on tourist spending behavior and tourism revenue.
| Project/Area Number |
24611015
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Tourism Studies
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| Research Institution | Sapporo International University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 免税店 / 免税制度 / 観光消費 / 外国人旅行者 / 外国人観光消費 / 観光経済 / 消費税免税店 / 免税制度改定」 |
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| Outline of Final Research Achievements |
In 2013 for the first time in history, the number of the visits to Japan by foreigner tourists surpassed 10 million people and by 2014 had rapidly increased to approximately 13.41 million. In our field of vision was the 2020 goal of 20 million visits. The importance of a well-planned taxation (and exemption) system for tax-free shops to Japan is great, if the country wishes to achieve its sightseeing revenue goal of 30 trillion yen.
Therefore I wish to clarify the reality that for the first time levying of consumtaxation on foreign visitors to tax-free shops is increasing. I show problems such as the tax increase of the consumption tax, the influence of the revision to exempt foreign visitors from the taxation system , and demonstrate the effects through discussing and modeling regional disparity.
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| Free Research Field |
観光経済
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