DP/03-1 Director General for Economic Assessment and Policy Analysis CABINET OFFICE E-mail: takehiko.tsuji@mfs.cao.go.jp
DP/03-1 15 3 2 4 () 4 () 5 () 6 7 () 7 () 9 () 11 12 () 12 () 13 () 15 () 18 20 () 20 () 22 () 24 25 26 27 1
2
15 3 3
4 1 2002 61 38 11 85 81.3 52.4 2 ( ) 12, 2 1 (2000) 2 (1987) (1987)
9 3 6 4 4 10 5 3 (1986a) 146 (tax evasion) 5 85 3 3 4 (1981) 5 (2000) 5
7 12 6 7080 1 2 3 6 2002 8 39 (2002) 6
13 10 9 14 10 2 7 8 2002 2004 38 03 3 9 (2001) 10 15 6 3 7
13 38 ( 76 ) 15 11 12 11 (2000) 12 1 2,000 2 20 8
16 300 300 1984 17 18 19 20 7 1 13 68 14 72 15 13 (1986b) 14 3 15 9
4 10 35 16 100 87 74 73 12 17 1054 3 14 1 1 16 2000 55 17 (1997)66 10
18 85 87 ( 5 ) 5 19 () 18 (1990) 19 (2000) 99 3 12 11
20 21 10 98 1052 22 21 50 60 70 50 23 20 21 2000 21.4 12
22 23 24 130 1 1 25 200 50 86 76 24 26 393 25 326 266 22 (2002) 23 (1994) 24 1 25 384 13
77 26 26 27 437 353 84 103 27 86 28 10 26 1/2 130 3 27 14
3 1,000 23 ( 0.51.5) 28 ( ) 30 28 29 30 29 28 2002 62.8 222.8 29 5 30 (1986b) (2001) 4 15
5 22.6 8.2 31 210 65 40 1,000 20 29 32 (1986b) (2002) 33 34 8 3 31 32 33 (2000) 34 86 16
35 ( ) ( ) 36 29 ( ) ( ) 55 14 35 (1995) 36 (1987) 17
(10a ) 37 45.5 36.3 9.2 1,500 17.2 211 37 (2001) 18
19
( ) 21 38 (1986a) 39 3 31 8 40 7080 (2000) 38 (1997) (1984) 39 40 20
1040% 41 14.6 7080 8 42 32 33 15 21 3 ( ) 33 66 41 10 15 35 42 (1987) 21
95 KSK( ) 99 (1981) 43Konishi(1993) (1995) (1984) 44 (1986) 70 9 6 4 35 43 (1981) (1973) 44 22
(1986b) 45 (1981) 46 3 47 36 77 9 7 4 20 97 1098 48 (underground economy) 45 46 (1987) 47 2 48 1980 1980 1990 (2001) 23
(1984) 49 50 () 51 20 49 2 50 (2001) 51 24
25
(1981) SPRING (2002) 2002 2 (1973) (2001)21 2 (2 ) 2001 4 (1990) ( 7 (2001) 4 (1997) 6 (1997) 7 3 (2000) 21 ( )2000 7 (2002) 6 (1994) 10 (1987) 4 (1995) 1995 1 (1984) AUTUMN 1984 (1985) 6 (1986a) 5 (1986b) 9 (1987) 12 (2000)21 2000 4 Konishi, S (1993) An Empirical Analysis of Tax Evasion and the Tax Administration of ASEAN Countries, Kwansei Gakuin University Annual Studies, Vol.L1993 26