株式会社極東書店トップ ＞ 商品一覧 ＞ Tax Morale and Tax Resistance : Evidence from an Internet Survey in Japan.
商品詳細
Tax Morale and Tax Resistance : Evidence from an Internet Survey in Japan. 宮崎智視、玉岡雅之、富田愛優他著 納税意欲と租税抵抗－日本におけるインターネット調査の事例
・ISBN 978-981-19-0477-6 paper EUR 39.99
￥13,361.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
| 著者・編者 | Miyazaki, Tomomi / Tamaoka, Masayuki / Tomita, Ayu et al., |
|---|---|
| シリーズ | SpringerBriefs in Economics |
| 出版社 | (Springer, GW) |
| 出版年月 | 2022.05 |
| ページ数 | 52 pp. |
| 言語 | ENG |
| ニュース番号 | ＜677-227 677-259＞ |
解説
This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.
It is said that Japanese taxpayers' tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens.
This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.