This paper is intended to suggest a theoretical framework for analyzing the behavior of the advertising system by means of systems approach, comprising two parts, Part I of a macro-viewpoint and Part II of a microviewpoint. In Part I a new framework to examine economic effects of advertising is suggested, in which the need of combined use of systems approach and functional analysis is asserted. In Part II the problem of advertising tax is taken up as a change in the environment of marketing, and supposable behavior of enterprises to adapt themselves to such taxation when enforced, is analyzed focussing on advertising.