Survey Design

Tomomi Miyazaki, Masayuki Tamaoka (), Ayu Tomita (), Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono () and Naoko Yokoyama ()
Additional contact information
Masayuki Tamaoka: Kobe University
Ayu Tomita: Kobe University
Hiroyuki Ono: Toyo University
Naoko Yokoyama: Osaka Sangyo University

Chapter Chapter 3 in Tax Morale and Tax Resistance, 2022, pp 9-17 from Springer

Abstract: Abstract Paying tax is stipulated as a civic duty in Article 30 of the Constitution of Japan. Nevertheless, Japanese constituents have a negative impression of consumption tax and have resisted its increase and introduction. Tamaoka (Fisc Stud 15:57–73, 1994) points out that special interest groups—especially small traders, retailers, and even consumers—recalcitrantly resisted the consumption tax in the 1980s. Further, most Japanese administrations that proposed or implemented a consumption tax hike lost national elections. According to many newspaper polls, more than half of respondents oppose further consumption tax hikes. These facts suggest that tax resistance (i.e., as per Schmölders’s (Finanzpolitik, Zwite Auflage, Springer-Verlag, 1965) definition, psychological resistance against tax payments) is likely to be high in Japan.

Date: 2022
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DOI: 10.1007/978-981-19-0478-3_3

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