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TAX EVASION, TAX KNOWLEDGE AND TAX ADMINISTRATION

Research Project

Project/Area Number 20730207
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionKyoto Gakuen University

Principal Investigator

MORITA Keisuke  京都学園大学, 経済学部, 講師 (70467265)

Project Period (FY) 2008 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords財政学 / 税務行政 / 経済政策 / 経済理論 / 租税回避 / 租税制度
Research Abstract

I analyzed some issues for the tax evasion behavior and the enforcement policy to tax evasion, considering various instances from the comprehensive viewpoint. In addition, I tackled some analyses of tax evasion with loophole, which had not been developed in many preceding works. The following results were obtained. First, it is shown that the motivation to tax evasion depends on the income class. Second, the advanced tax payment system is proposed as a new enforcement policy instrument to tax evasion. Third, I pointed out some issues in the actual tax administration, and provided their improvement measures. Fourth, I had a proposal for the way of enforcement policy to tax evasion with loopholes.

Report

(6 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report   Self-evaluation Report ( PDF )
  • 2009 Annual Research Report
  • 2008 Annual Research Report
  • Research Products

    (13 results)

All 2012 2010 2009

All Presentation (13 results)

  • [Presentation] Tax Evasion and Penalty Structure2012

    • Author(s)
      森田圭亮
    • Organizer
      日本応用経済学会春季大会
    • Place of Presentation
      福岡大学(予定)
    • Year and Date
      2012-06-10
    • Related Report
      2011 Annual Research Report
  • [Presentation] Tax Evasion and Penalty Structure2012

    • Author(s)
      森田圭亮
    • Organizer
      The Meeting by Korea Association for Applied Economics
    • Place of Presentation
      Yonsei University
    • Year and Date
      2012-04-20
    • Related Report
      2011 Annual Research Report
  • [Presentation] Tax Evasion and Penalty Structure2012

    • Organizer
      Meeting by Korea Association of Applied Economics
    • Place of Presentation
      Yonsei University
    • Related Report
      2011 Final Research Report
  • [Presentation] Tax Evasion and Penalty Structure2012

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      福岡大学
    • Related Report
      2011 Final Research Report
  • [Presentation] Income class and tax evasion2010

    • Author(s)
      森田圭亮
    • Organizer
      日本応用経済学会春季大会
    • Place of Presentation
      西南学院大学
    • Year and Date
      2010-06-19
    • Related Report
      2010 Annual Research Report
  • [Presentation] Income Class and Tax Evasion2010

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      西南学院大学
    • Related Report
      2011 Final Research Report
  • [Presentation] Acquisition of Tax Knowledge, and Tax Enforcement Scheme for Self-Selection2010

    • Organizer
      法と経済学会全国大会
    • Place of Presentation
      政策研究大学院大学
    • Related Report
      2011 Final Research Report
  • [Presentation] Tax Evasion, Acquisition of Tax Knowledge, and Tax Enforcement Scheme for Self-Selection2010

    • Author(s)
      Morita, K.
    • Organizer
      法と経済学会全国大会
    • Place of Presentation
      政策研究大学院大学
    • Related Report
      2010 Annual Research Report 2010 Self-evaluation Report
  • [Presentation] Income Class and Tax Evasion2010

    • Author(s)
      Morita, K.
    • Organizer
      日本応用経済学会春季大会
    • Place of Presentation
      西南学院大学
    • Related Report
      2010 Self-evaluation Report
  • [Presentation] Tax Evasion and Advance Tax Payment as a Deterrent2009

    • Author(s)
      森田圭亮
    • Organizer
      2009年度応用経済学会春季大会
    • Place of Presentation
      名古屋大学経済学部
    • Year and Date
      2009-06-13
    • Related Report
      2009 Annual Research Report
  • [Presentation] A Comparison of Two Tax Enforcement Programs2009

    • Author(s)
      森田圭亮
    • Organizer
      公共経済研究会
    • Place of Presentation
      名古屋大学経済学部
    • Year and Date
      2009-03-11
    • Related Report
      2008 Annual Research Report
  • [Presentation] Tax Evasion and Advance Tax Payment as a Deterrent2009

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      名古屋大学
    • Related Report
      2011 Final Research Report
  • [Presentation] Tax Evasion and Advanced TaxPayment as a Deterrent2009

    • Author(s)
      Morita, K.
    • Organizer
      日本応用経済学会春季大会
    • Place of Presentation
      名古屋大学
    • Related Report
      2010 Self-evaluation Report

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Published: 2008-04-01   Modified: 2016-04-21  

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