Japan is a jurisdiction in which tax accounts for a significant portion of government revenue. Efficient administration of the tax system is, therefore, very important in Japan. Among the measures employed to achieve that goal are self-assessment withholding taxes, and a year end adjustment system. The broad scope of investigatory powers vested in the tax authority also promote efficiency. But inequities and difficulties in enforcing taxation against certain sectors of the economy remain. Nonetheless the Japanese system of tax administration presents some options for Australia to consider.
"Tax Administration in Japan ,"
Revenue Law Journal: Vol. 4
, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss2/3