地方税の現状と課題   :   The Present Situation and Problems of Local Taxes 

タイトル (ヨミ) チホウゼイ ノ ゲンジョウ ト カダイ
作成者 坂野, 恵三
作成者 (ヨミ) バンノ, ケイゾ
作成者の別表記 Banno, Keizou
日本十進分類法 (NDC) 330
内容 Local taxes have some problems. First of all, the rate of local taxes income for local finances is too law. Secondly, local taxes incline to direct taxes and are apt to accept a serious influence of a fluctuation of bussiness conditions. Local income tax is appropriate to have more gently sloping tax rate structure. Fixed asset tax is appropriate to be valuated more equally and properly. Local consumption tax has been amended to be taxed newly.
公開者 千葉大学経済学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.9 no.3/4 page.389-411 (19950308)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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