Tax Administration and Tax Equity

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI:
 Tax Administration and Tax Equity

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Attempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.

Keywords: tax administration; tax collection; tax delinquency; tax gap; withholding tax

Chapter.  7153 words.  Illustrated.

Subjects: Business and Management

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