ID | 54900 |
JaLCDOI | |
Sort Key | 3
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タイトル(別表記) | The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
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フルテキストURL | |
著者 |
森下 幹夫
岡山大学社会文化科学研究科
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抄録(別言語) | The purpose of this paper is to consider the meaning of existence of Japanese Income Category System in Income Tax Act in recent years.
The Japanese national tax system is based on the principle that“ Income” should be taxed. And taxable income of individuals is divided into some categories based on “Earning Capacity”. The amount of each of the categories of income is computed, and they are aggregated as“ Ordinary Income Amounts".
This system was enacted in 1950's, so there is the separation of the taxation theory from the present business situations, and not always suitable.
We should recognize the importance of responding to the changing business environment surrounding individuals' economic activities.
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備考 | 論説 (Articles)
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出版物タイトル |
岡山大学経済学会雑誌
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発行日 | 2017-03-06
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巻 | 48巻
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号 | 3号
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出版者 | 岡山大学経済学会
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出版者(別表記) | The Economic Association of Okayama University
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開始ページ | 19
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終了ページ | 34
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ISSN | 0386-3069
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NCID | AN00032897
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資料タイプ |
学術雑誌論文
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OAI-PMH Set |
岡山大学
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言語 |
日本語
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著作権者 | Copyright © 2016 岡山大学経済学会
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論文のバージョン | publisher
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NAID | |
Eprints Journal Name | oer
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