文章基本信息

标题：CONSIDERATIONS REGARDING THE JAPANESE TAX SYSTEM
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作者：Stela Aurelia Toader
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2007
卷号：2
期号：2
出版社：Universitatea Romano-Americana
摘要：In the 21st century the structure of the Japanese socio-economy is changing greatly because of the rapidly aging society and married couples having a smaller number of children, diversified life styles and globalization of the country. To sufficiently respond to these various structural changes ant to realize sustainable activation of the socio-economy, it is considered necessary to execute toward the construction of a desirable tax system based on medium to long-term viewpoints.This paper present the main points of the tax reforms and the characteristic of the main taxes in Japan.
关键词：Japan; tax system; structural change; tax reform