ID 54900
JaLCDOI
Sort Key
3
Title Alternative
The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
FullText URL
Author
Morishita, Mikio Graduate School of Humanities and Social Sciences, Okayama University
Abstract Alternative
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.
Note
論説 (Articles)
Publication Title
Okayama Economic Review
Published Date
2017-03-06
Volume
volume48
Issue
issue3
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
19
End Page
34
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
OAI-PMH Set
岡山大学
language
日本語
Copyright Holders
Copyright © 2016 岡山大学経済学会
File Version
publisher
NAID
Eprints Journal Name
oer