LEGAL POLICY ANALYSIS OF TAX RELATIONSHIPS AMONG THREE REGIONS OF JAPAN, NORTH AMERICA AND EUROPE

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Under this research activity, I researched tax legal systems itself, operation of these systems through national tax authorities, responses by the economics, trends in judicial cases, of Japan, European Countries and north American countries. With such research activities, I put analysis on the relationship of these factors among these countries, regions from the perspectives of legal policy methodology. As an outcome, I found that domestic tax systems of these countries with negative-discriminatory effects are gradually changed to non-discriminatory systems through GATT/WTO rules, European Treaty and other relevant legal frame-works outside tax fields.