The Tax

SONG YU
  Elective  2 credits
【Regional Economics・1st semester】
19-1-0822-4735

1.
Outline
Paying tax is part of our day to day life. But why are we paying tax? Why it is so important? These will be answered via introducing public finance in our study. The session will start from the introduction of the basic information on tax. It will cover the information on tax regulations, tax system and the analysis towards the tax system reformation in Japan.
In this course, students will study DP2 and DP3.
2.
Objectives
The main focus is, upon the basic knowledge towards tax and tax system has been obtained, the students can develop a deeper understanding on tax regulation and tax system reformation. Besides, students are also able to conduct their own thoughts towards the current tax issues.


3.
Grading Policy
Lesson test(40%),A sumamary of paper(20%),Term(40%)

Feedback:
Grade exam papers from LMS.
Explain the key points of the lesson text on the nest lesson.



4.
Textbook and Reference
Textbook:Nothing

Reference:
三木義一(2016)『日本の税金 新版』岩波新書。
石弘光(2014)『増税時代―われわれは、どう向き合うべきか』筑摩書房。
金澤史男編(2005)『財政学』有斐閣。




5.
Requirements (Assignments)






6.
Note






7.
Schedule
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15.





1.
Outline
Paying tax is part of our day to day life. But why are we paying tax? Why it is so important? These will be answered via introducing public finance in our study. The session will start from the introduction of the basic information on tax. It will cover the information on tax regulations, tax system and the analysis towards the tax system reformation in Japan.
In this course, students will study DP2 and DP3.
2.
Objectives
The main focus is, upon the basic knowledge towards tax and tax system has been obtained, the students can develop a deeper understanding on tax regulation and tax system reformation. Besides, students are also able to conduct their own thoughts towards the current tax issues.


3.
Grading Policy
Lesson test(40%),A sumamary of paper(20%),Term(40%)

Feedback:
Grade exam papers from LMS.
Explain the key points of the lesson text on the nest lesson.



4.
Textbook and Reference
Textbook:Nothing

Reference:
三木義一(2016)『日本の税金 新版』岩波新書。
石弘光(2014)『増税時代―われわれは、どう向き合うべきか』筑摩書房。
金澤史男編(2005)『財政学』有斐閣。




5.
Requirements (Assignments)






6.
Note






7.
Schedule
1.





2.





3.





4.





5.





6.





7.





8.





9.





10.





11.





12.





13.





14.





15.