Project/Area Number |
22730032
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Single-year Grants |
Research Field |
Public law
|
Research Institution | Kyoto Sangyo University |
Principal Investigator |
TSUJI Mie 京都産業大学, 法学部, 准教授 (00440917)
|
Project Period (FY) |
2010 – 2011
|
Project Status |
Completed (Fiscal Year 2011)
|
Budget Amount *help |
¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
|
Keywords | 保険取引 / 消費課税 / 税法 / 消費税 / 保険 / EU / 国際課税 / 租税回避 |
Research Abstract |
In my research, I have been focusing on the issues which arise between insurance transactions and consumption tax with the aim of finding the appropriate consumption tax system for financial transactions. First, I analyzed the New Zealand system which has a special system for insurance transactions ; and second, I researched the value added tax system in the EU and compared that system with the Japanese system
|