| The following file is PDF format. |
| Cover | 2.18MB |
| Contents | 1.79MB |
| 01 Significance and Role of Tax ......P03 | 2.42MB |
- Taxes are a form of membership dues to society
- Adequate and stable taxes are required to fund public services
- Three principles of tax: fairness, neutrality and simplicity
- A tax system adaptable to structural changes in economy and society
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| 02 Changing Social and Economic Structures ......P05 | 2.25MB |
- Declining birthrate and aging society
- Growing social security costs
- Economic slowdown and globalization
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| 03 Current Status of National Finance ......P07 | 2.67MB |
- Expenditure and revenue
- Trends in fiscal condition
- Trends in balance of government bonds
- International comparison of national burden ratio
- Comparing the government budget to a household budget
- Impacts of fiscal deficit
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| 04 Current Status of the Tax System ......P11 | 4.40MB |
- Types of taxes
- Trends in tax revenue, by tax item
- Individual income tax
- Inheritance tax
- Corporation tax
- Consumption tax
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| 05 Comprehensive Reform of Social Security and Tax ......P18 | 2.39MB |
- Changes in society and economy in recent years
- Relationships between pension and medical care benefits and the national finance
- What is the Comprehensive Reform of Social Security and Tax?
- Increasing the consumption tax rate
- Efforts to ensure smooth and proper addition of consumption tax to prices
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| Back Cover | 1.25MB |
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| Download all （for printing） | 15.54MB |
