WEKO3
インデックスリンク
アイテム
スウェーデンの税金と暮らしを結ぶ線
https://bunkyo.repo.nii.ac.jp/records/405
https://bunkyo.repo.nii.ac.jp/records/4055655b320-2657-4828-9fa1-667417ed6f6b
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKK0000285.pdf (1.6 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2009-11-27 | |||||||||
| タイトル | ||||||||||
| タイトル | スウェーデンの税金と暮らしを結ぶ線 | |||||||||
| タイトル | ||||||||||
| タイトル | Tax and Living in Sweden | |||||||||
| タイトル | ||||||||||
| タイトル | スウェーデン ノ ゼイキン ト クラシ オ ムスブ セン | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 著者 |
藤田,雅子
× 藤田,雅子
|
|||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | Sweden is well-known for its high taxes. The most significant proportion of income tax consists of local government tax. The average rate of local government tax is SEK 31 per SEK 100. This also includes county council tax and municipal tax. Almost as many women as men are employed in the labour market. Every woman gives 1.7 children. The Equal Opportunities Act is to promote equal rights for men and women with respect to employment, working conditions and opportunities. All employers are required to pay charges used to finance such social insurance programs. These charges are 33% of wages and salary costs. Sweden has had a value-added tax (MOMS) as indirect tax since 1969. The standard rate VAT is 25% of the price before tax. There are two reduced rates for certain goods and services. For example, foodstuffs rate is 12% and newspapers rate is 6%. The excises on tobacco and alcoholic beverages are important for the national governmental budget. The budget of the municipal sector activities are education 26%, care of elderly and disabled including health care 26%, child care 14%, individual and family care 8%, business activities 8% and other activities 18% from the viewpoint of costs. The inhabitants can receive these services as collateral goods to direct tax. Social insurance supports all citizens. As income security for families and children, pregnancy cash benefit, parents cash benefit due to child birth, temporary parents cash benefit, child allowance, housing benefit, care allowance for handicapped children and so on. As financial security in case of sickness and handicap, sickness benefit, work injuries insurance, temporary and permanent disability pension and so on. As financial security for the elderly, basic pension and national supplementary pension, special pension supplement, housing supplement to pensioners and so on. As social insurance, unemployment insurance and activity support as training allowance are included. In Sweden, both men and women combine jobs and parenthood. Everybody can achieve economic independence through gainful employment. For equality in working life and equality within the family, social services as public sector must be offered in the community. It includes child care, housing conditions for both child and the elderly, support to the elderly and the disabled through personal assistance. Everybody can participate in all aspects of community life according to their capacities. Tax works so efficiently and returns to every taxpayer. |
|||||||||
| 書誌情報 |
ja : 人間科学研究 en : Bulletin of Human Science 巻 20, p. 15-33, ページ数 19, 発行日 1998-12-01 |
|||||||||
| 出版者 | ||||||||||
| 出版者 | 文教大学 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | PISSN | |||||||||
| 収録物識別子 | 03882152 | |||||||||
| 出版タイプ | ||||||||||
| 出版タイプ | VoR | |||||||||
| item_5_text_42 | ||||||||||
| 値 | BKK0000285 | |||||||||
