日本語

Course Code etc
Academic Year 2024
College College of Economics
Course Code BX164
Theme・Subtitle 租税理論と租税政策
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Lecture
Campus Ikebukuro
Semester Spring Semester
DayPeriod・Room Thu.1・D501
Credit 2
Course Number ECX2610
Language Japanese
Class Registration Method Course Code Registration
Grade (Year) Required 配当年次は開講学部のR Guideに掲載している科目表で確認してください。
prerequisite regulations
Acceptance of Other Colleges 履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。
course cancellation 〇(履修中止可/ Eligible for cancellation)
Online Classes Subject to 60-Credit Upper Limit
Relationship with Degree Policy 各授業科目は、学部・研究科の定める学位授与方針(DP)や教育課程編成の方針(CP)に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。
Notes
Text Code BX164

【Course Objectives】

To understand the actual tax systems and tax policies from the perspective of tax theory.

【Course Contents】

This lecture focuses on tax theory as one perspective for understanding the disputes regarding tax policy.
As is well known, actual tax policy is not necessarily consistent with tax theory. Having said that, tax theory is one measure for understanding tax systems and for clarifying the disputes regarding contemporary tax policy.

※Please refer to Japanese Page for details including evaluations, textbooks and others.