Tax Morale and Tax Resistance
Evidence from an Internet Survey in Japan
Buch in deiner Nähe kaufen
oder
Beschreibung
This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.
It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens.
This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.Provides background on the survey of Japanese taxpayers before and after the consumption tax hike in 2019 Confirms that tax morale is high in Japan due to tax payers’ motivation to abide by rules or social norms Shows that most taxpayers were against consumption tax hike in 2019, and the “ideal” rate is less than 10%
Autor*in
Tomomi Miyazaki
Themen in »Tax Morale and Tax Resistance«
Tax morale Tax resistance Consumption tax hike Tax compliance Japan’s consumption tax Tax rate in Japan
Stimmen zu »Tax Morale and Tax Resistance«
Details
ISBN: 9789811904776
Verlag: Springer Singapore
Erscheinung: 05.04.2022