Kwansei Gakuin University Rep Title 三 税 協 力 の 実 質 化 : 住 民 税 の 所 得 税 閲 覧 に 関 する 国 税 連 携 の 効 果 Author(s) Suzuki, Ushio, 鈴 木, 潮 Citation 経 済 学 論 究, 65(4): 175-197 Issue Date 2012-03-20 URL http://hdl.handle.net/10236/9133 Right http://kgur.kawansei.ac.jp/dspace
The Actualization of Cooperation Between the Three Tax Entities, National, Prefectural and Local: The Efficacy of a System of Sharing National Income Tax Data in Determining Municipal Taxes Taxes in Japan are administered on 3 levels, the national, the prefectural and the local municipality. Until recently, there was not that much cooperation between the 3 levels, but from this fiscal year, regulations concerning the availability of national income tax data for the purpose of determining local taxes has been revised. This has resulted in a cooperative structure that it is hoped will lead to great improvements. The new electronic system, however, will radically improve this situation. This paper investigates how this has streamlined the work of local officials and whether there are other tax administration issues this can be applied to. Ushio Suzuki JEL H29 Keywords tax administration, municipality tax, national income tax 175
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