This publication, based on the recognition that tax enforcement is critically important when considering the ideal tax system, attempts to approach the issues surrounding tax enforcement from the angles of the rule of law, money, borders, and legal compliance, covering topics from long-standing issues to current initiatives and nascent movements.
Normative Significance of Tax Procedural Law: Reconstruction of the Principle of Legality(PDF:551KB)
TATSUMI Tomohiko
NODA Kohei
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Invoice Currency Choice and its Determinants in Japanese Trade: New Evidence from Japanese Customs Data(PDF:762KB)![]() Keywords: Invoice currency share, Customs data, Trading partner JEL Classification: F23, F31, F33 |
Faculty of Economics, Gakushuin University, Japan / Policy Research Institute, Ministry of Finance, Japan Junko SHIMIZU Department of Economics, Yokohama National University, Japan / Policy Research Institute, Ministry of Finance, Japan Kiyotaka SATO School of International and Public Affairs, Columbia University, USA / NBER / National Graduate Institute for Policy Studies, Japan Takatoshi ITO Faculty of Economics, Shiga University, Japan / Policy Research Institute, Ministry of Finance, Japan Yushi YOSHIDA Faculty of Economics, Chuo University, Japan / Policy Research Institute,Ministry of Finance, Japan Taiyo YOSHIMI Policy Research Institute, Ministry of Finance, Japan Uraku YOSHIMOTO |
August 2024 /24A-02 |
Dynamic Relationship between Information Dissemination by Local Governors and Mobility during the COVID-19 Pandemic (PDF:682KB)![]() Keywords: COVID-19, impulse response analysis, mobility control policy, sentiment analysis, BERT JEL Classification: C23, C55, C61, H12, I18 |
Visiting Scholar, Policy Research Institute, Ministry of Finance Yasuhiro Hara |
July 2024 /24A-01 |
Upon request by the Government of the Republic of Uzbekistan, Policy Research Institute (the PRI) has been providing the Banking and Finance Academy (BFA) with intellectual support for human resource development in Uzbekistan since the BFA’s establishment in 1996. This support has included accepting the BFA students for seminars held in Japan and dispatching the Honorable First Vice-Rector of the BFA (part-time).
The delegation from the PRI visited Tashkent, Uzbekistan. And the PRI held a joint Seminar with the Ministry of Economy and Finance of The Republic of Uzbekistan (UMOEF) and the BFA, and had a discussion with them regarding the PRI’s future support for Uzbekistan.
The Policy Research Institute (PRI) and National Council of Applied Economic Research (NCAER) held “The PRI-NCAER Joint Workshop” online on April 17, 2024. In this collaborative workshop, the NCAER delivered the presentation about Logistics Cost in India and Socio-Economic Impact of Platform Workers, followed by the discussion among participants.
The Policy Research Institute (PRI), the Fiscal Affairs Department of the IMF, and the Asian Development Bank Institute (ADBI) held the 9th Tokyo Fiscal Forum “Strengthening Public Finance by Collecting and Spending Transparently and Efficiently” on June 5 and 6, 2024 in person and online.
Government officials and experts in fiscal policy from 20 countries in Asia the Pacific and officials from international organizations intensively discussed " Revenue Mobilization in Asia" and " the Fiscal Policy in Asia" from a policy perspective, based on examples of initiatives in Asian and Pacific countries.