Basic Research in Consumption Taxation: From International Perspectives

随着经济全球化，消费税的国际层面近年来受到了更多的关注。对于日本的消费税制度来说，与其他制度的国际比较变得尤为重要，因为它是一个独特的制度，未来几年提高税率可能会暴露出现行制度的缺陷，这些缺陷由于税率较低而没有得到明确的承认。在本研究项目中，将欧盟、新西兰和韩国的增值税/商品及服务税制度的某些方面与日本的消费税制度进行了比较，明确了日本现行的无发票制度需要重新评估。使系统适应IT环境是另一个挑战。此外，还制作了用英文解释日本制度细节的材料。

With the globalization of the economy, international aspects of consumption taxation have attracted more attention in recent years. International comparison with other systems became particularly important for the Japanese Consumption Tax system because it is a unique system and raising tax rate in coming years might uncover defects of the current system, which have not been recognized explicitly owing to the low level of the tax rate.In this research project, some aspects of VAT/GST systems in the EU, New Zealand, and Korea were compared with the Japanese Consumption Tax system, and it was made clear that the current Japanese system without invoice needs reassessment. Adapting the system to IT environment is another challenge. In addition, materials explaining thedetails of the Japanese system in English were produced.