User-Related Revenue and Its Compatibility with Legal Logic of TaX

用户相关收入及其与TaX法律逻辑的契合

基本信息

批准号：
08620016
负责人：
FUKE Toshiro
金额：
$ 1.41万
依托单位：
NAGOYA UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
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

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08620016/
关键词：
Tax and User-Related Revenue Legal Nature of Fees and Charges Public Goods Law and Public Finance Public Finance Reform 行財政制度改革行政的制度改革応能負担累進税制財政構造改革公共料金受益と負担行政の公共性と負担租税の受益者負担化租税の公共性

项目摘要

This research project has been organized to find out whether any feasible reasons may be confirmed as to imposing so-called user-related revenue together with tax burden ; then, to analyze whether they are compatible with the classical legal logic of tax according to the ability to pay principle while the user-related revenue is imposed by the ability to buy principle.It was found that some reasons are given for imposing fees and charges other than tax for goods and services provided by the government. These reasons are such that goods and services categorized as quasi-public goods that are being provided by the government because of the so-called market failure are to be provided in the market as a principle ; while the government is, by tax revenue, only and solely responsible for providing the so-called genuine public goods such as diplomacy, police etc., the cost of providing the quasi-public goods should be financed by the users themselves.After three years' researches, it was concluded that specific legal nature of goods and services should be scrutinized in the light of the users' right to medicine, education, social security, housing etc. in judging whether the expense should be financed by fees and charges not by tax revenue. Since user-related revenue are seen to occupy the substantial portion of public revenue together with more regressive structure of tax burden, this is a critical legal and political issue towards 2l^<st> century.

组织这个研究项目是为了找出是否可以确认对所谓的与用户相关的收入与税收负担一起征收的可行理由；然后，分析其是否符合按支付能力原则征收、与用户相关的收入按购买能力原则征收的经典税收法律逻辑。发现收费给出了一些理由政府提供的商品和服务税除外。这些原因是，由于所谓的市场失灵而由政府提供的准公共产品的商品和服务原则上应由市场提供；而政府通过税收仅负责提供外交、警察等所谓真正的公共产品，而提供准公共产品的成本则应由使用者自己承担。三年后研究得出的结论是，在判断费用是否应由收费而非通过收费来支付时，应结合使用者的医疗权、教育权、社会保障权、住房权等具体审查商品和服务的法律性质。税收收入。由于与用户相关的收入被认为占据了公共收入的很大一部分，加上税收负担的递减结构，这是进入21世纪的一个关键的法律和政治问题。