Tentative Presumptive Taxation

Akiyuki Asatsuma
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Akiyuki Asatsuma: Professor, College of Law and Politics, Rikkyo University

Public Policy Review, 2017, vol. 13, issue 1, 1-34

Abstract: Mainly in the United States, it has recently been argued that the tax agency should not stick to the realization basis but collect more tax earlier tentatively and presumptively to improve taxpayer compliance (real taxpayers may request a tax refund later). This procedure may be translated into suikei kazei (estimation taxation) in Japanese. More suitably, it may be called a tentative presumptive taxation. Taxation proposals taking advantage of economic knowledge are attractive but could change the idea that income realization and income personal attribution should be defined by private law. This may not necessarily be wrong. If such change occurs, arguments that private law effects should be respected by reference to gthe principle of statute-based taxation h may decline.

Date: 2017
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