Departmental Bulletin Paper 滞納処分の現場とその選択肢(下)

柴田, 武男

  Maebashi city and Yasu city practice distinct tax collection methods. The former acts on the principle “never to forbear a delinquency,” while the latter prefers to find “a way to deliberately deliver.” Both methods can achieve high collection rates for city taxes, but the latter is less expensive when relative collection costs are considered. Also, seen from the viewpoint of “promoting the welfare of residents” under the Local Autonomy Act, the latter method is more desirable. City tax collections are a means of providing for residents’ welfare. Furthermore, note that the spirit of the National Tax Collection Act is not to extol enforcement of the law as an objective in and of itself; therefore, any required enforcement must be handled carefully.

Number of accesses :  

Other information