| Popis: |
This paper discusses why the International Humanitarian Tax (IHT) hasnot been instituted in Japan as of the late 2010s.Hiroshi Kaneko, an authority of Japanese Tax Law proposed the IHT in1998. The IHT was a proposed Value-added Tax (VAT) on internationalaviation.Because of Kaneko’s strenuous efforts, The IHT idea was spread inwestern academic society in the early 2000s. However, the IHT idea wastransformed into the International Solidarity Levy (ISL) in France. Fromthe point of view of tax theory, there was a substantial difference betweenIHT and ISL. For example, IHT was proposed as a VAT, while ISL wasproposed as a poll tax. Nonetheless, ISL was instituted in France in 2006.With that as a start, ISL was instituted in several countries during 2000sand 2010s.In spite of Kaneko’s proposal of the IHT in major Japanese tax journal in1998, the bipartisan members of the Japanese Diet have proposed a'Japanese version of ISL (JISL)' since the late 2000s. Within the Japanesegovernment, the Ministry of Foreign Affairs of Japan (MOFA) promotedJSIL for securing funds for Official Development Assistance (ODA).It presented a draft of JISLfor discussion in the Japanese governmentduring the Democratic Party administration period. But amid theworldwide recession, the Japanese main airline industries were having avery difficult time. Thus, the interest group of Japanese airline industrieswas strongly opposed to JISL. Hence, MOFA abandoned the draft of JSIL.For all that, the results of a recent survey show the idea of IHT ispotentially supported by Japanese people. And the importance of IHT fortax theory is still unchanged. |
