Odgovor: |
Knjige:
- Reischauer, Edwin Oldfather: The Japanese today : change and continuity. Cambridge ; London : The Belknap Press of Harvard University Press, 1999 - sign. 930.85 /REI/ j
EBSCO Host (pristup u GISKO ili putem CARNet Centra za online baze - proxy):
- Kunieda, Shigeki. "New Optimal Income Tax Theory and Japan's Income Tax System." Japanese Economy 39, no. 4 (Winter2012-2013 2012): 60-78. Business Source Complete, EBSCOhost (accessed December 17, 2014).
- Arai, Yumiko, and Ken Huang. "What are the prospects for Japan's consolidated tax system?." International Tax Review 12, no. 9 (October 2001): 18. Business Source Complete, EBSCOhost (accessed December 17, 2014).
OECD online:
- Dalsgaard, T. and M. Kawagoe (2000), “The Tax System in Japan: A Need for Comprehensive Reform”, OECD Economics Department Working Papers, No. 231, OECD Publishing. http://dx.doi.org/10.1787/707611268636
Izvori na internetu (17.12.2014.):
- Library of Congress: A Country Study: Japan - Monetary and Fiscal Policy
- Japan-guide.com: Types of Taxes
- Japan Tax Update: 2014 Tax Reform Proposal
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