Chapter

General Characteristics of the Tax System

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0001
 General Characteristics of the Tax System

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Provides an overview of Japan's tax development, dating back to the pre‐war period with a brief explanation of general characteristics that are thought to be of basic importance to understand the Japanese tax system.

Keywords: advisory commission; direct taxes; local tax; national tax; tax burden; tax level

Chapter.  4907 words.  Illustrated.

Subjects: Business and Management

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