117 2 Ichiro KATO In the previous paper, The Tasks and Composition of the Public Fiscal 1 written by Ichiro Kato The Economic Journal of Takasaki City University of Economics44-4, the writer introduced the structure of the fifth volume of The Wealth of Nations by Adam Smith and examined how the ten recent Public finance textbooks were structured by each volume, keeping the objectives and tasks of public finance in mind. As a result, the writer thought it advantageous to take up Methods and Objects of the Public Finance in the first chapter, Public Sector and Public Finance System in the second chapter, and Tax and Public Finance Reform in the last chapter. In the chapters spanning from the third chapter through to the last, we studied in order of public expenditures, public revenues and public bonds, to comply with volume-by-volume structure of the fifth volume of The Wealth of Nations by Adam Smith. The points of contention to be taken up in the cost theory raised include: 1 tasks and significance of the public expenditure theory, 2 scope and tendency of public expenditures, 3 classification and function of public expenditures, and 4 public expenditure efficiency. Specific items raised on public expenditures are social security, public work and local public finance. This paper, a sequel to the previous one, will study public financial revenue. Starting with a study on public financial revenue in general, the paper will discuss the theory on taxation. In the theory on taxation, the following points shall be studied; 1 essentials and grounds of taxes, allocation of burden and principles of taxation, 2 classification of taxes and taxation system, 3 imputation
and logical conclusion of tax, 4 influence exerted by taxation and overburden of taxes, 5 specific discussions on taxation correspondent to the tax classification, 6 tax structure and tax burden and 7 discussion on tax reform. 2002 10 2002 1993 1995 2003
1993 1995 11 1996 1996 1993 Part 1997 1994 1998 10 13
11 14 12 15 1999 2001 10 2002 11 14 12 15 13 2003 12 10 13 11
11 1996 1997 1998 2003 1993 115 1920 20 115 116
1998 161 19931995199719992002 2003 1998 161 1997 218199985 1993 30
1998180 19931181998 187 2002160 10 11 12 13 14 15 16 17 18
2002 162 20031980 183 19971291993 19982003 1998171 19931995 199719982002 200319972003 1998 2002
199575 1996 1996175
100 1996174 100 1996 178 179 1996 2002128
2001127 128129 130131 1993 1995 1996 1998 1996 2003
2002 19981998 1993131880 1990 15 0.815. 1973 143144 148 2003 192 60 1623
2000 187,889 35.6 36,758 23.6 60,444 30.3 23,863 15.3 12,895 8.3 2,230 1.4 187,889 35.6 38,988 25.0 60,444 30.3 287,321 32.6 65.4 13.6 21.0 100.0 117,472 22.3 8,246 5.3 21,762 10.9 1 0.0 39,180 25.1 117,473 22.3 47,426 30.4 21,762 10.9 186,661 21.1 62.9 25.4 11.7 100.0 305,362 60.5 86,414 64.3 82,206 44.6 473,982 53.7 65.2 17.5 17.3 100.0 17,822 3.4 17,645 11.3 89,551 44.9 9 0.0 112 0.1 5 0.0 858 0.4 13,180 6.6 1,249 0.6 425 0.2 3,238 1.6 17,831 3.4 17,762 11.4 108,501 54.4 144,094 16.3 12.4 12.3 75.3 100.0 98,221 18.6 25,282 16.2 8,652 4.3 18,164 3.4 116 0.1 234 0.1 20,752 3.9 2,815 1.8 15 0.0 4,890 0.9 12,076 7.7 8,755 1.7 814 0.5 8,215 1.6 880 0.2 2,962 0.6 550 0.1 3,746 0.7 6,934 1.3 3,286 0.6 177,355 33.6 41,103 26.4 8,901 4.5 227,359 25.8 78.0 18.1 3.9 100.0 15,318 2.9 5,667 3.6 5 0.0 8,507 1.6 4,641 3.0 1 0.0 0-17 0.0 - - 233 0.1 2,836 0.5 13 0.0 26,661 5.1 10,571 6.8 6 0.0 37,238 4.2 71.6 28.4 0.0 100.0 527,209 100.0 155,850 100.0 199,614 100.0 882,673 100.0 2003194 195 59.7 17.7 22.6 100.0
1990 1999 1990 1999 1990 1999 22.2 16.4 (62.6) 21.1 22.0 (76.1) 30.3 30.1 (82.9) 15.1 8.2 (68.0) 12.9 14.2 (61.1) 14.4 14.2 (47.5) 8.4 4.8 (29.3) 10.7 11.8 (53.6) 10.4 10.5 (34.9) 6.7 3.4 (20.7) 2.2 2.4 (10.9) 4.0 3.8 (12.6) 2.8 2.9 (17.7) 3.2 3.1 (14.1) 3.1 3.9 (13.0) 4.1 5.3 (32.3) 4.9 4.7 (21.4) 11.1 11.7 (38.9) 0.1 0.1 (0.6) 0.0 - - 1.5 0.0 (0.0) 9.2 9.7 (37.0) 8.8 6.9 (23.9) 6.4 6.2 (17.1) 3.4 3.8 (14.5) 3.5 3.0 (10.4) 2.4 2.6 (7.2) 4.8 5.0 (19.1) 5.0 3.5 (12.1) 3.7 3.5 (9.6) 31.3 26.2 29.9 28.9 36.7 36.3 15.9 13.9 19.1 19.5 23.9 24.8 11.5 8.4 7.2 5.9 7.7 7.3 1990 1999 1990 1999 1990 1999 1990 1999 23.8 22.9 (60.7) 24.4 29.3 (64.0) 26.3 30.9 (71.4) 41.2 39.0 (74.7) 12.1 11.2 (50.8) 7.5 11.0 (30.7) 14.2 14.7 (54.0) 23.4 21.7 (56.8) 10.3 9.4 (41.0) 5.2 8.1 (27.6) 10.3 11.4 (36.9) 21.6 18.6 (47.7) 1.8 1.8 (7.9) 2.3 2.9 (9.9) 3.9 3.3 (10.7) 1.8 3.2 (8.2) 1.2 0.9 (3.9) 2.3 3.2 (10.9) 0.9 2.0 (6.5) 2.0 1.9 (4.9) 10.3 10.8 (47.2) 12.3 12.3 (42.0) 11.0 11.9 (38.5) 14.0 11.2 (28.7) 0.0 0.0 (0.0) 2.2 2.7 (9.2) 0.1 2.2 (7.1) 1.4 3.9 (10.0) 13.9 14.8 (39.3) 19.3 16.6 (36.2) 12.9 12.3 (28.4) 15.7 13.2 (25.3) 6.0 6.5 (17.2) 5.8 4.1 (9.0) 2.5 2.4 (5.5) - 3.3 (5.7) 7.1 7.3 (19.4) 11.9 11.5 (25.1) 9.2 8.7 (20.1) 14.5 10.0 (19.2) 37.7 37.7 43.7 45.8 39.1 43.3 56.9 52.2 26.6 26.7 23.3 24.5 23.8 25.7 35.6 32.8 8.9 9.1 14.2 14.4 13.1 12.0 16.3 13.2 GDP 1999 100 100 2003196 197 80
193 2003 199 1997 94 1960 19491969 1980 95 9596
1996168 1980 19801970 1970 1997215216 18731887 1926 1937 1940263 198788 10.57015105042 37.51037 30 1989 1997 20
2001 1998 2001 2002199919982003 1997 1996 2001 1996 1997 2003Basic 2002 1998 1999 1993 1995