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

在这一研究活动中，我研究了税收法律制度本身，通过各国税务机关对这些制度的运作，经济的反应，司法案件的趋势，日本，欧洲国家和北美国家。通过这样的研究活动，笔者从法律政策方法论的角度对这些因素在这些国家、地区之间的关系进行了分析。结果发现，这些具有负面歧视效应的国家的国内税制正通过GATT/WTO规则、《欧洲条约》等税外相关法律框架逐步向非歧视性税制转变。

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.