A Study on Tax Legislative Process : in comparison with the US and the UK systems
Project/Area Number |
20530031
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Public law
|
Research Institution | Kwansei Gakuin University (2010-2011) Kyoto Sangyo University (2008-2009) |
Principal Investigator |
ICHITAKA Ryoji (ICHITAKA Ryouji) 関西学院大学, 法学部, 教授 (30330137)
|
Project Period (FY) |
2008 – 2011
|
Project Status |
Completed (Fiscal Year 2011)
|
Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
|
Keywords | 租税法 / 税法 / 租税立法 / 命令等 / 民主的統制 / 租税法の解釈 / 租税行政立法 / 意見公募手続 / 相続税 / 国際的二重課税 / 外国子会社配当 / 立法過程 / 事業再編 / 租税立法過程 / 国際租税法 / アメリカ租税法 / イギリス租税法 |
Research Abstract |
This study is to critically analyze Japanese tax legislative process that could influence judicial opinions regarding the interpretation of Japanese tax rules. In order to pursue this purpose, this study takes comparative approach where recent important tax reforms and court cases in Japan, the US and the UK are considered and described with a focus on tax legislative history in each jurisdiction. Administrative rules and regulations are also considered in light of its process and how they could be democratically controlled.
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Report
(6 results)
Research Products
(49 results)
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[Journal Article]2010
Author(s)
青山慶二
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Journal Title
わが国企業を巡る国際租税制度の現状と今後(社団法人日本経済団体連合会・21世紀政策研究所)
Pages: 21-30
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