Tax collection contract - Chozeiukeoi

Japanese: 徴税請負 - ちょうぜいうけおい

A method of tax collection in which the state entrusts the collection of taxes to a private person under a contract, and the private person (tax collector) collects the taxes on his or her own account. This system is called the tax collection contract system. The advantages of this method and system, when considered in light of the reality of the European absolute monarchies, are that (1) private management is more efficient and can reduce the cost of tax collection, (2) a certain amount of tax revenue can be secured regardless of the season, and (3) the contract amount can be paid in advance (loaned) and the system can be used as a borrowing organization. On the other hand, taxpayers are often subjected to harsh collection by contractors who try to increase their own profits by collecting more tax than the contract amount.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

租税徴収の一方式で，国家が租税の徴収を一定の契約で私人に委託し，その私人(徴税請負人)自身の計算で徴収させることをいい，その制度を徴税請負制という。この方式，制度の利点は，ヨーロッパの絶対王政期の実態に即して考えた場合，(1)私的経営の方が効率的であり，徴税経費の節減をはたしうる，(2)豊凶を問わず一定の税収が確保できる，(3)契約額を先払い(貸付け)させて借入れの組織としても活用できる，などであったが，その反面，契約額以上の税収をあげて自己の利益の増大をはかる請負人によって，納税者は厳しく取り立てられる場合が多い。

出典　株式会社平凡社世界大百科事典第２版について　情報

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