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Comparative Study of Tax Harmonization and Tax Coordination in Federal Countries

联邦国家税收统一与税收协调的比较研究

基本信息

批准号：
08303011
负责人：
ITO Hirohumi
金额：
$ 3.84万
依托单位：
KYUSHU UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1996
资助国家：
日本
起止时间：
1996 至 1998
项目状态：
已结题

项目摘要

The purpose of this report is to examine tax harmonization and tax coordination. The following points have been found.1. The manner of vertical tax coordination differs considerably according to the federal countries, In the USA, tax coordination is achieved by deduction of state taxes from federal tax liabilities, in Canada by the federal-provincial tax collection agreements, in Switzerland by the restriction of the federal government s power in the Constitution.2. The manner of horizontal tax coordination also varies widely. In Switzerland, intercantonal double taxation is avoided by the exemption method. If both federal and state governments can levy their own taxes, the problem of double taxation among federal and state level occurs. This problem can be avoided by tax harmonization. In Germany and Canada, tax harmonization in which the same tax base is adopted by both federal and state level is accompanied by horizontal coordination, that is, a system of revenue-sharing or equalization payments.3. The examination of tax harmonization and tax coordination teaches us that, in Japan, redistribution of income tax among central and local governments is necessary in order to establish the accountability of local governments and, in such a case, tax harmonization and tax coordination is important in order to achieve efficient fiscal arrangements.

本报告的目的是审查税收协调和税收协调。发现了以下几点：1.纵向税收协调的方式在不同的联邦制国家有很大不同，在美国，税收协调是通过从联邦税收中扣除州税来实现的，在加拿大，税收协调是通过联邦-省税收协议来实现的，在瑞士，税收协调是通过联邦政府S宪法权力的制约来实现的。横向税收协调的方式也千差万别。在瑞士，通过免税方法避免了州际重复征税。如果联邦和州政府都可以征收自己的税，联邦和州之间就会出现双重征税的问题。这个问题可以通过税收协调来避免。在德国和加拿大，联邦和州两级采用相同税基的税收协调伴随着横向协调，即收入分享或均衡支付制度。对税收协调和税收协调的审查告诉我们，在日本，为了确立地方政府的问责制，必须在中央和地方政府之间重新分配所得税，在这种情况下，为了实现有效的财政安排，税收协调和税收协调是重要的。