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| dc.title | Penetration of the Self-Assessment System for Income Tax: Half-a-Century's Experience in Postwar Japan |
| dc.contributor.author | Usui, Nobuaki |
| dc.contributor.orgunit | Productivity, Trade and Innovation Sector |
| dc.coverage | Japan |
| dc.date.available | 2010-11-09T00:00:00 |
| dc.date.issue | 2002-06-28T00:00:00 |
| dc.description.abstract | 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. |
| dc.format.extent | 21;29 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0010379 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Penetration-of-the-Self-Assessment-System-for-Income-Tax-Half-a-Century-Experience-in-Postwar-Japan.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Penetración-del-sistema-de-auto-liquidación-en-el-impuesto-sobre-la-renta-medio-siglo-de-experiencia-en-el-Japón-de-la-post-guerra.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Fiscal Policy |
| dc.subject | Taxation |
| dc.subject | Tax Administration |
| dc.subject.keywords | Sistema de Autoliquidación;Japón Postguerra;Postwar Japan;Japan;Self Assessment System for Income Tax;Self Assessment System;Impuesto sobre la Renta;Japón;Income Tax |
| dc.type | Technical Notes |
| idb.identifier.pubnumber | Technical Notes |