A Study on the Reform of Forest Income Tax

IR (HANDLE) JASI Web Site Open Access

Bibliographic Information

Other Title
  • 山林所得税に関する研究
  • サンリン ショトクゼイ ニ カンスル ケンキュウ

Search this article

Description

It can be obviously seen that present tax system actually discriminates in favour of forestry, with using the application of special schemes. However foresters argue that the more special treatments have to be provided to reduce tax burden in the recent economic degradation of forest management. This argument is thought to result from the fact that special tax treatment may be ineffective due to the imperfect taxation system, which defines taxable income much more and the standard deduction of management cost is calculated much less than real status. This distortion resulted from miscalculating the taxable income reduces the merits of other special treatments, and makes the forest income disadvantageous compared to the others on the contrary. The following results are clarified that the cost analysis of the estimated statistical data reveals the present standard deduction very low compared to real forest management cost, and it is more reasonable to correct the standard deduction rate than to reform the tax system itself.

Journal

Details 詳細情報について

Report a problem

Back to top