特集II：加藤寛先生追悼特集
政府税制調査会
2014 年 2014 巻 61 号 p. 121-127
詳細
2014 年 2014 巻 61 号 p. 121-127
The social system and rule have changed with the transition of age. The age may demand new social system and rule, and require its change. The role of the government tax commission in Japan has not maintained stably since 1950’s. Such fragility might be caused by political expectation and calculation.
The strongest rival for the government tax commission has been the ruling party (LDP)’s tax commission. In 1980’s and 1990’s, when LDP overwhelmingly governed in politics, LDP’s tax commission had the power unequally. But even they sometimes failed to persuade the public opinion.
The policy makers have been demanded to communicate to the public to introduce or change to new policy, especially in tax policy related to people’s daily lives. Professor Hiroshi Kato, who took lead to introduce the consumption tax in 1989 and to increase the tax rate from 3% to 5% in 1997, and had been chaired from 1990 to 2000, has been the great unparalleled persuader.
