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Who is audited? Experimental study on rule-based tax schemes

Research Project

Project/Area Number 15K13057
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionKochi University of Technology

Principal Investigator

UEMURA Hiroshi  高知工科大学, 経済・マネジメント学群, 講師 (10710189)

Research Collaborator KAMIJO Yoshio  
MASUDA Takehito  
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords税務調査スキーム / 脱税 / 納税意識 / タックス・コンプライアンス / 税務調査 / 租税回避行動
Outline of Final Research Achievements

In this study, we employ a game theoretic framework to formulate and analyze tax audit schemes; we test the theoretical predictions in a laboratory experiment. We compare five audit schemes including three rule-based audits: random audit rule, cut-off audit rule, and lowest income reporter audited rule. The cut-off audit rule is theoretically optimal but, to the best of our knowledge, it has not been experimentally examined. We also employ a novel experimental design for two schemes involving the human auditor conditions. The rule-based audits experimentally enhance tax compliance as predicted, and cut-off yields the highest tax revenue among the three rule-based audits in the lab. Moreover, beyond our prediction, the human auditor conditions maximized tax revenue among the five schemes in the lab. We also show that subjects’ social norms regarding tax payment influence the choice of tax evasion, in accordance with the experimental literature.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (3 results)

All 2016 2015 Other

All Presentation (2 results) (of which Int'l Joint Research: 2 results) Remarks (1 results)

  • [Presentation] Does Control Self-Assessment Influence Financial Reporting Quality?2016

    • Author(s)
      Uemura, Hiroshi
    • Organizer
      The 28th Asian-Pacific on International Accounting Issues
    • Place of Presentation
      Maui, HI.
    • Year and Date
      2016-11-08
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] Who is audited? Experimental study on rule-based tax auditing schemes2015

    • Author(s)
      Hiroshi Uemura
    • Organizer
      The 27th Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast, Australia
    • Year and Date
      2015-11-01
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Remarks] Who is audited?:

    • URL

      https://www.kochi-tech.ac.jp/profile/ja/uemura-hiroshi.html

    • Related Report
      2017 Annual Research Report

URL: 

Published: 2015-04-16   Modified: 2019-03-29  

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