Tax Morale and Tax Resistance - Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama

Tax Morale and Tax Resistance (eBook)

Evidence from an Internet Survey in Japan
eBook Download: PDF
2022 | 1st ed. 2022
IX, 52 Seiten
Springer Singapore (Verlag)
978-981-19-0478-3 (ISBN)
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This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.

It is said that Japanese taxpayers' tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens.

This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.


Tomomi Miyazaki

Associate Professor, Graduate School of Economics, Kobe University, Japan


Masayuki Tamaoka

Professor, Graduate School of Economics, Kobe University, Japan


Ayu Tomita

Ph.D. student, Graduate School of Economics, Kobe University


Keigo Kameda

Professor, School of Policy Studies, Kwansei Gakuin University


Akihiro Kawase

Professor, Faculty of Economics, Toyo University


Katsuyoshi Nakazawa

Professor, Faculty of Economics, Toyo University


Hiroyuki Ono

Professor, Faculty of Economics, Toyo University


Naoko Yokoyama

Professor, Faculty of Economics, Osaka Sangyo University



This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.It is said that Japanese taxpayers tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens. This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.
Erscheint lt. Verlag 4.4.2022
Reihe/Serie Kobe University Social Science Research Series
Kobe University Social Science Research Series
SpringerBriefs in Economics
SpringerBriefs in Economics
Zusatzinfo IX, 52 p. 26 illus., 19 illus. in color.
Sprache englisch
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
Schlagworte Consumption tax hike • Japan’s consumption tax • Tax compliance • Tax Morale • Tax rate in Japan • Tax resistance
ISBN-10 981-19-0478-2 / 9811904782
ISBN-13 978-981-19-0478-3 / 9789811904783
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