| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
|---|
| Outline of Final Research Achievements |
There is a possibility that the estimation of the conventional effective tax rate is tremendously biased by a measurement error. In this research I applied the established method of the tax burden of the corporations to the estimation. As the result, I confirmed the measurement error of the effective tax rate.In addition to this, I focused on the average effective tax rate and the GKS effective tax rate, and discovered that there are various kinds of characteristics of measurement methods peculiar to each tax system.
|
