International Taxation System Of Japan And Its Evolution

The international taxation system of Japan can be dated back to the period before the World War II. It came to its full shape in the 1960's, and has experienced perfection ever since with the reform of its taxation system and its economic development. It can be said that the establishment and perfection of the international taxation system by the Japanese Government has played a positive role in its economic growth.Through a comprehensive use of the theories in economics, international taxation, etc., the present paper makes a study chiefly on the international taxation system and policies of Japan. A close relationship is discovered between the change of international taxation system of Japan and its change of economic conditions both at home and abroad in its process its economic development. Following this, an evaluation is made as to the process, causes, problems, meaning, and significance of the construction of Japan's international taxation system, in the hope of providing some of its implications.