Analysis On Taxation System Optimization In Japan

As the Japanese economic grew rapidly, there were more requirement on taxation system while the Sharp's taxation system was no longer fulfill the economic growth in the mid 80s last century. After later 80s, like tax reformation in other countries of the whole world, Japan also reformed its own domestic taxation system, the emphasis of the reform were usually relay on the various periods. There are two big reformation on its taxation system in later 1994 and new century; after 1994, the reformation was focus on the enforcement and perfection of the tax reformation action in the 80s, and Japan also expanse the research on the fiscal levy of the tax structure creation in the 21centry.Economists and expects on finance are all force on the establishment of perfect taxation system as long as the taxation theory has been created. Though various taxation theories were never been in the same line, they all deep effected the worldwide taxation reformation. As the accelerate process of globalization, there are more requirement on the best tax levy theory and Supply Theory from orthodox theories, especially while the best taxation framework has important practical indication and referential effects.Research on the tax optimization is not only important for practical effort, but it also goes with strong countermeasure analysis function. Taxation optimization analysis is summaries of historical experience, and precise practical issues analysis function. This essay focus on the research of the content of the later 80s'Japanese taxation system reformation by using taxation system optimization theory. First, the preamble emphasized on the Japanese taxation reformation background and the connotations of taxation system optimization theory; second, the first and following part of this paper were analysis from the micro aspect, the first part was mainly analyze the Japanese tax optimized structure and the second part was talking about the levying tax optimized management; the third part of this paper analyzed the optimized of general tax burden from macro aspect; at the last, the fourth part was emphasized on the future orientation of the Japanese tax optimization.