TAX EVASION, TAX KNOWLEDGE AND TAX ADMINISTRATION
| Project/Area Number |
20730207
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kyoto Gakuen University |
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Principal Investigator |
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| 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)
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| Keywords | 財政学 / 税務行政 / 経済政策 / 経済理論 / 租税回避 / 租税制度 |
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| 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.
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Report
(6 results)
Research Products
(13 results)
