2015 Fiscal Year Final Research Report
The role of tax in social security system : comprehensive analysis taken in consideration of the finance and the taxation system
| Project/Area Number |
24730047
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Social law
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| Research Institution | Chukyo University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 社会保障財源の租税化 / 一般化社会拠出金（CSG） / 社会保障財源による所得再分配 / 間接的な租税化 / 使用者負担保険料の減免 / 補足医療保険 / 保険契約特別税 |
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| Outline of Final Research Achievements |
In France, the role of tax in social security system is one of the important issues. In French system, tax serves as a stable revenue source above all. In particular, France employs income taxation and its taxation base includes the assets to ask the high-income population to bear a greater tax burden. Thus, France realizes the income redistribution through the finance of social security. In addition, the taxation systme is used as a tool to induce some policies. In regard to employment policy, France reduced the social insurance contributions by employers for low-wage workers to stimulate their employment. In this case, it's tax revenue that solves the missing part of insurance contributions. Another example is improvement of insurance contract. The tax rates of the special tax on insurance contracts is raised when insurer of complementary health insurance doesn't respect an adequate level of contract.
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| Free Research Field |
社会法学
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