| Project/Area Number |
22530494
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokyo University of Science |
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Principal Investigator |
HIROSHI Ohnuma 東京理科大学, 経営学部, 准教授 (00292079)
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| Co-Investigator(Kenkyū-buntansha) |
SAKURADA Joe 北海道大学, 経済学研究科, 准教授 (10335763)
KATO Keikichi 弘前大学, 人文学部, 教授 (70353240)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 租税負担削減行動 / コーポレート・ガバナンス / 移転価格税制 / 連結納税制度 / 経営者報酬 / 資本市場 / 研究開発税制 / 利益調整 / 租税状況 / イベント・スタディ / 2SLS / 市場評価 / 3ファクターモデル / 税負担削減行動 / 負債比率 / ストック・オプション / 租税回避行為 / アラインメント効果 / 経営者裁量行動 / 無形資産 / 税務リスク / 租税関連事象 |
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| Research Abstract |
The tax status is the term which stands for the condition firms endeaver to pay corporate, inhabitant, and business tax. In this research project, we were going to demonstrate the serious relationship between tax status and corporate strucuture. Especially, this study focuses on the association between corporate governance and the situation how firms attempt to reduce the payment of taxes. In terms with the detail of this study, our research results are organized by four topics.
First, newspaper report raises negative market reaction to firms involved with the transfer pricing taxation press. Second, the condition of corporate tax avoidance is positively and statistically associated with the determination of executive compensations. Third, rules of International
Financial Reporting Standards have positive effects on the adoption of consolidated tax return system. Fourth, we find market reaction of the transfer pricing taxation press is rooted with the intangible assets.
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