The taxation system and the taxation system reform

The 2nd is that it is necessary to ask whether to achieve the load or the state of the load increase in the combination (the tax load structure) with how tax. It is the fact whether it should not improve weight with consumption taxation and property taxation out of the tax revenue structure with 54% of income taxation, 26% of consumption taxation, 20% (making 1992. property income taxation property taxation) of property taxation at present. The biggest reason which recommends consumption taxation is the fact that the consumption taxation compares with the income tax and that the obstruction factor in the aspect of the growth is smaller. At the income tax, the savings (the investment) are thought of as the outlay from the income and it taxes with the saving accounts such as the accrual. Therefore, as for the income tax, the minus in the taxation system aspect of the economics growth will be bigger than the tax (for example, are a consumption tax as the outlay tax, the indirect tax as the direct tax) of the type which excludes savings (the investment) from the taxation base. The outlay tax and the indirect consumption tax excel an income tax clearly from the viewpoint not to obstruct growth. The different reason which recommends consumption taxation is that a weak point in case of execution of the inclusive income taxation such as the thing about which it isn't possible to execute un-realized capital gain taxation is left as the one which isn't conquered future-ly, too, in the income taxation. Another weak point in case of execution of the income tax is a difference with income supplmentary percentage between the business person, the individual. By improving ウエイト with consumption taxation, the substantial fairness of the load in the aspect of the supplmentary can be attempted to this. However, the consumption taxation has a defect in the perpendicular fair load surface to improve a tax load as much as the low income person, too.

このように税の中心をなしてきた所得税、法人税についてみると、所得税の場合は、強度の累進制が導入されて垂直的公平負担が相当に実現されたこと、また法人税の場合は、国際的にも高い税率が設定されてきたし、大企業と中小企業では異なった税率が設定されることによって、負担の公平性がそれなりに図られきたことは確かである。 しかし反面において、所得税の場合は事業者、個人間で捕捉率の不平等性（水平的不公平）が大きいし、法人税の場合は、各種特別の軽課措置が設定されたり、赤字法人では法人税負担を一切免れるなどの不公平性を内包してきた。

In the future, it is necessary to make be chosen from above like objectivity by the people including not putting a hand to the present situation absolutely by the railway of the welfare society which Japan aims at, the kind and the degree of the tax increase. In the aspect of the finance outlay, it is always necessary to squeeze thoroughgoing expenses. The slim administration management is the presupposition condition of the tax increase. After the war, if saying from the investigation of the Japanese taxation system, in case of taxation system reform in the future, the けちな big rich person doesn't do a great tax load, too, and the thing as it accedes to the fortune must be refused to the posterity. To make property income taxation's increase a set when the consumption taxation increases, too, is thought of. In case of taxation system reform, to magnify a taxation base with individual income tax seems to be the end decision. It is necessary that the corporation, the individual income tariff make decline together. As for the corporate taxation system, the way of computing an income differs in every country. The taxation base with the corporate tax of Japan is wider than England, America and the practical effect tariff is the standard which is the highest as well as Germany in the advanced various countries. Next, there is 余地 of the expansion of the consumption taxation in Japan. As for the consumption tax, the up of the tariff from April 1st, 1997 to 5% (4% of consumption tax, particularly, are 1% of district consumption tax, 5% in amount) and switchover to the invoice type are decided (The taxation system reform bill conclusion on November 25th, 1994). Therefore, in case of reform of the consumption tax in the future, income taxation's taxation base magnification is a condition including thoroughgoing line finance reform's progress and the property income taxation. As for the tariff with consumption tax, to make (changing a tariff by the taxation object) more than one, too, is thought of. In case of the single tariff, by making link with the individual income tax, the introduction of the tax frame return system with consumption tax considerable part, too, is thought of to the low income person.

Smith's tax principle is the pretense which speaks with the profit with industrial capital in the middle of the 19th century. It excludes the collection system which was corrupted in old 恣意的, it respects the liberty of the individual and it is the basic tax principle which is well-informed in all the times of the capital principle including the present to hold the influence of the tax to give the economy to the utmost. The thing having to do with a characteristic in case of Smith is to be made to be the consideration to need to maintain a government proportional to the income which the tax is blessed with under the protection of the state. Also, let's say that it is proportional to the size to the obvious taxation thing and that it taxes even if it is with the concern of 4 principles and it sees from a stranger in addition to it. The tax profit opinion, the pretense, を of the income proportion opinion can be seen. Also, it explains that some tax isn't always paid from the intended income, it supposes that the inside country consumption tax to the 必需 article causes wage raise and it is excluded from the viewpoint which makes production, circulation smoothly.

�@ The principle of the principle �B justice in case of the principle �A people finance on the financial policy or the principle on the just tax distribution principle �C tax matter administration As seen above, the principle of Wagner is the tax principle of the viewpoint of the state policy. To make sacrifice, i.e. promotion taxation according to the load ability of the each person consequential to secure a state income is different mainly from Smith that the proportional consideration having to do with a tax is strong.

In the present taxation system, the main one is the acquirement tax to tax, taking the inflow of the money. It is to the income tax that, among these, it taxes an occurrence sum with income itself. This has an individual income tax, a corporate income tax. Also, the above 2 tax has the local tax of the accompanying and it becomes a basic source of tax revenue in the city road prefecture and the city towns and villages. There is an account tax to tax the source (the factory, the scale of the office work place and so on) to assume that the account occurs to the acquirement tax about in addition to this. The account tax one having to do with a representative is a business tax and the city road prefecture has taxation authority. At the in spite of being an account tax originally present business tax, the taxation is average in the income of the business or the individual except for the income amount of money taxation corporation (the industry of the supply of the electricity and gas, the life and damage insurance industry). The one except the income is "the outward form standard" with the one which can get for the taxation with business tax such as the sales, the capital, the floor area, 従業員 several, the renting price to be average.

By the way, it is the classification of the direct tax, the indirect tax that, as the classification of the tax, is more popular than as the classification by the inflow and the outlay of above-mentioned income. Tax payment person equal sign 担税者 and it is a direct tax that the tax matter authority expects. On the other hand, the one which assumes a shift to the consumption person of the tax load is an indirect tax. As for the indirect tax, it doesn't tax including the living 必需 article from the expectation effect of the tax revenue and it does えず, a the lower income person it does the higher (the reverse promote-ness) the tax load becomes.

In America, a small scale corporation, association (Partnership) aren't imposed, in Germany, human companies such as the 合資 company, the 合名 company aren't imposed, in the business body level, a corporate income tax isn't imposed, and the profit quota makes a business income in the individual step and an income tax is imposed. As for the corporate tax, the re-building of a corporate taxation system according to the actual state of the business with business scale and so on, too, is thought of.

In Japan, after the loss, taxation system reform by the recommendation of SHOUP or was implemented as the part of the ドッジ line by the banner in "the modern-ization of the taxation system, the improvement of the tax collection office work". The recommendation was the one which services the tax payment environment of the capital accumulation with the implementation of the amount taxation centered on the income tax, the exclusion of double taxation of the tax load between the corporation and the individual, the fullness of the local coffers, the introduction of the blue declaration tax payment system. Recommendation places a standard with taxation in the economy rule power having to do with the amount again and is based on the point of view (the inclusive income tax) which applies a promotion tariff after taking an income inclusive-ly. It was the recommendation with accepted line to aim at the fair load by the amount taxation mainly in the income tax and also to incorporate the reinforcement of the local coffers, and so on. However, it is possible to say that the system of the recommendation collapsed gradually in the process of the high growth after that.

Also, in the high grown-up period, the price adjustment tax reduction by the draw of taxation minimum 限 is a characteristic. In the low growth period in the 1970s after the second half, the special good treatment plan was an abolition tendency and adjustable price tax reduction, too, tended to be refrained from the coffer difficulty.

It always asks the unify-ability having to do with theory of the taxation base in the tax system, too, as the declaration office work with consumption tax is extremely っかい for the tax payment person and the weight with consumption tax rises in the future. With the magnification of the 減 price repayment expense frame in the investment first year and so on, the future will be inevitable in the bringing of a taxation base with income taxation close to the taxation base with consumption tax.

After the war, there are two characteristics in Japan. First, it is that a rate with consumption taxation was rapidly decreased to 20 years from 1955 to 1975. That weight with consumption taxation was 46% in 1955 became 26.8% in 1975. Consumption taxation's part of being decreased was the rate that the income taxation and the property taxation are a half approximately and improved weight. With the 2nd, the weight with the consumption taxation after that is stable. Because the main constituent of the indirect consumption tax of Japan was an individual consumption tax with 従量 taxation, manufacturing taxation before consumption tax introduction, in the high grown-up period, the development with consumption taxation didn't attain to the rise of the income. (Table 1 reference)

(Data) : The head with property taxation in 1910-1945 is non-calculation. As for the numerical value in 1950-1992, it quotes from taxation system investigation meeting volume "November, 1993 the report about the state of the taxation system in the future", the attachment data 2 page. The numerical value in 1993 is 推計 of the writer. It is the one to have checked by including accrual and a dividend and the income tax sum (推計 of the taxation system investigation meeting) which concerns land transfer (containing 有価 bond transfer about that in 1989) in the property taxation and so on as the property income taxation. In the repartition standard with the revenue statistics of OECD, they are income taxation. Incidentally, when including a thing for the property income in the income taxation, in 1993, it becomes 9.9% such as 63.2% of income taxation, the property taxation. The range with property move taxation and so on is an inheritance tax, the price of land tax, 有価 bond dealing tax, a dealing place tax, a stamp income.

If seeing like the world, a society security system in Japan isn't ripened as much as the European various countries, and the tax of the part and the society security load are light and have finished. If saying from the comparison with the direct ratio of the foreign countries between, Japan led to have a consumption tax but leaves the character of the replacement with the old article tax. The rate with the indirect tax to account for to the national tax income is 30 or less % (the numerical value which contains indirect property taxation such as the circulation tax). The consumption tax is about 10.5% of the national tax (The budget on first in 1995). In the European various countries which have an addition value tax, in recent years, the rate with indirect tax is high and is changing in England 46, Germany 52, about 60% of France. The addition value tax occupies 太宗 in it about either.

(1) Adam Smith work 大内兵衛 and 松川七郎訳 "国富論", 岩波書店、The 5th fascicle, 1966, the 240-242 page reference

(3) 尾崎護 『G７の税制』　ダイヤモンド社, 1993, pages 13.