A study on International Solidarity levy
| Project/Area Number |
23730034
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Chiba University of Commerce (2012)
Kaetsu University (2011) |
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Principal Investigator |
TANIGAWA Kimie 千葉商科大学, 商経学部, 専任講師 (70526227)
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 租税法 / 国際連帯税 / 航空券連帯税 |
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| Research Abstract |
I have collected some materials about International Solidarity levy and attended some meetings. I also have visited France to hear how to enforce the International Solidarity Levy in France from permanent Secretary of the Leading Group on Innovative Financing for Development. After then, I have reported in Japan Tax Accounting Association and issued several articles. The introduction of International Solidarity Levy to Japan is effective to resolve the problem of international inequality, but it has some problems on global competitiveness of companies and the right of taxation. Therefore Japan needs to adopt International Solidarity Levy as soon as possible in the form of changing existing legal system. After then International Solidarity Levy will be adopted by all countries of the world and it will resolve the problem of international inequality.
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Report
(3 results)
Research Products
(4 results)
