著者

柳下 和夫

出版者

The Development Engineering Society of Japan

雑誌

開発工学 = Development engineering (ISSN:13437623)

巻号頁・発行日

vol.32, no.1, pp.69-75, 2013-01-15

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Consumption tax of 5% in Japan is comparatively low compared to other countries. But it is insufficient to cover her annual expenditure and the deficit is compensated by the publication of government bonds. However, the publication of government bonds became more than twice her GDP. Besides, there is criticism such as "unfair tax collection", "many tax evasions", "high tax collection cost". The author would like to propose a new "e-Tax" system utilizing ICT used in credit cards. The <e-Tax> utilizes electronic money instead of paper money being used now.<BR>The income tax can change tax rate from 0% for the low-income people to the highest tax rate for the high-income people at smoothly progressive rate. It can change tax rate according to the amount of accumulated income electronically and automatically from January 1st, to the present day. In addition, the consumption tax will be fixed 10% in 2015, but, in that case, the low-income people who use all the income to survive pays consumption tax of 10%, while the high income people, the consumption tax rate is lower than 10%, for they can save money without using the total income. This is reverse progressive taxation.<BR>The <e-Tax> can change tax rate automatically according to the amount of accumulation of the consumption from January 1st to the present day. It can solve the problem of the reverse progressive taxation. Because all these tax collection is performed by electronic money by ATM terminals and it is expected that tax collection cost will be much reduced without tax evasion.