TY  - GEN
AU  - Usui, Nobuaki
TI  - Penetration of the Self-Assessment System for Income Tax: Half-a-Century's Experience in Postwar Japan
PY  - 2010
Y1  - 2010/11/09
DO  - 10.18235/0010379
AB  - This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances, what problems it faced as a result of its implementation, and how the country overcame these difficulties to achieve the stable operation of today's income tax system.
UR  - https://doi.org/10.18235/0010379
ER  -