消費税率引き上げによる影響についての一考察

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  • ショウヒゼイリツ ヒキアゲ ニ ヨル エイキョウ ニ ツイテ ノ イチコウサツ

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The rate of a consumption tax went up from 5 ％ to 8 ％ in April 2014. The last time it went up in April 1997, 17 years ago. I researched on the influences in terms of society, economy, and business practice. The circumstance of tax increase in 2014 was unique. It was used the experience in 1997. And Japanese government took measures for tax shifting. So there were few troubles in society. And Looking at economic indicator, a fall of the consumption is great compared with 1997. So the influence to consumption is great in economy. Many transitional measures and Q ＆ A were announced by Japanese government. And the burden such as selection of tax rate, aggregation of transactions, and calculation of the consumption tax was increased in business practice. In conclusion the influences of going up the rate of a consumption tax in 2014 were great especially in economy, and business practice.

source:Josai International Review

identifier:JOS-13412663-2002

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