家乡纳税制度下企业居民税对地方财政的影响

Q4 Social Sciences Studies in Regional Science Pub Date : 2023-01-01 DOI:10.2457/srs.53.37
Mizue AYUKAWA
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引用次数: 0

摘要

本文分析了在家乡纳税制度下企业居民税对地方公共财政的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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Effects of Corporate Inhabitant Tax on Local Finance Under the Hometown Tax Payment System
In this paper, we analyze the effect of corporate inhabitant tax on local public finance under the hometown tax payment system.
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来源期刊
Studies in Regional Science
Studies in Regional Science Social Sciences-Social Sciences (all)
CiteScore
0.10
自引率
0.00%
发文量
12
期刊最新文献
Takahiro Akita and Mitsuhiko Kataoka, <i>Regional Inequality and Development:Measurement and Application in Indonesia</i>, Springer, July 2022 Analysis of Improvement Factors for Local Settlement Intention of Natives of Local City Focused on Experience of Relocating at Entrance into University and a Hometown Area: Proposal and Application of a Customer Satisfaction Analysis Based on a Three-dimension Customer Satisfaction Space 先端産業クラスター形成にむけた合意形成の本質的要因に関する一考察 Early Estimation of Damage on Regional Industrial Structure: Damage in Kumamoto Prefecture Due to Heavy Rain in July 2020 Effects of Corporate Inhabitant Tax on Local Finance Under the Hometown Tax Payment System
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