| Project/Area Number |
15K16919
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Kanazawa University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 租税行政法 / 租税争訟 / 評価行政 / 租税行政における裁量 / 租税行政における信頼性の確保 |
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| Outline of Final Research Achievements |
The introduction of the flexible solution to the problem technique between a tax payer and the tax administrative agency is evaluated at a point to solve a dispute quickly. On the other hand, in a process of the dispute over the false taxation of the property tax, tax payers had a feeling of unfairness because the handling was different every local government. Over a property value, the proof of the objective current price is easy to often fall into endless dispute and is non-efficiency in suit economy. It is necessary to make the structure of the current price evaluation that the tax administrative agency can agree with a tax payer.
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