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The Wakayama economic review 380
2015-06-01 発行

The Application of the Principle of Fiscal Neutrality to the VAT Reduced Rates System

付加価値税の軽減税率に対する税負担中立性原則の適用の可否
KATAYAMA, Naoko Faculty of Economics 和歌山大学研究者総覧
FullText File
AN0007142538002.pdf 883 KB
DOI
10.19002/AN00071425.380.19
About This Article
Language
jpn
Start Page
19
End Page
39
Keywords
付加価値税
軽減税率
税負担中立性原則
Keywords Alternative
VAT
reduced rates
principle of financial neutrality
Text Version
publisher
AN0007142538002.pdf 883 KB
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