| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Outline of Final Research Achievements |
Over 3 years from FY2012 to FY2015, conducted international comparison studies on consumption taxation applied to cross border transactions, taking into account actual tax reform process in Japan. I made several trips to Europe, South East Asia, and Oceania to discuss consumption tax issues with researchers, practitioners, and people in tax authorities. Based on these researches, I wrote seven papers on Japan's consumption tax policies. I also continued to update the data base of VAT Worldwide provided by the International Bureau on Fiscal Documentation (IBFD).
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