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Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax or to government policy or as opposition to the concept of taxation in itself. Tax resistance is a form of direct action and if in violation of the tax regulations, a form of civil disobedience. Examples of tax resistance campaigns include those advocating home rule, such as the Salt March led by Mahatma Gandhi, and those promoting women's suffrage, such as the Women's Tax Resistance League. War tax resistance is the refusal to pay some or all taxes that pay for war and a form of nonviolent resistance. War tax resistance may be practiced by conscientious objectors, pacifists, or those protesting against a particular war. As a percentage of income tax funds military expenditure, war tax resisters may avoid or refuse to pay some or all income tax. For example, war resisters may choose to avoid taxes by living simply below the income tax threshold.〔(【引用サイトリンク】title=What is War Tax Resistance? )〕 Tax resisters are distinct from tax protesters who deny that the legal obligation to pay taxes exists or applies. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation. ==History== (詳細はcorvée and tithe, both of which can be traced back to the beginning of civilization. The corvée was state-imposed forced labour on peasants too poor to pay other forms of taxation (''labour'' in ancient Egyptian is a synonym for taxes). Because taxation is often perceived as oppressive, governments have always struggled with tax noncompliance and resistance.〔 Indeed, it has been suggested that tax resistance played a significant role in the collapse of several empires, including the Egyptian, Roman, Spanish, and Aztec. Reports of collective tax refusal include Zealots resisting the Roman poll tax during the 1st century AD, culminating in the First Jewish–Roman War. Other historic events that originated as tax revolts include the Magna Carta, the American Revolution and the French Revolution.〔 War tax resisters often highlight the relationship between income tax and war.〔(【引用サイトリンク】url=http://www.peacetaxseven.com/history.html )〕 In Britain income tax was introduced in 1799, to pay for weapons and equipment in preparation for the Napoleonic wars, whilst the US federal government imposed their first income tax in the Revenue Act of 1861 to help pay for the American Civil War. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「tax resistance」の詳細全文を読む スポンサード リンク
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