Establishment of an appropriate tax management method
| Project/Area Number |
25380626
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kanto Gakuin University (2014-2015)
Ohara Graduate School of Business (2013) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
YAMADA Arihito 名古屋商科大学, 商学部, 教授 (70440419)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Keywords | タックス・マネジメント / 実効税率 / 多国籍企業 / 税金の負担比率 / 税務戦略 / 税務コスト / アップル社 / 税金の負担率 |
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| Outline of Final Research Achievements |
For the current recognition of the tax problems of the Japanese companies, we have made attention to the burden ratio of tax on profits of listed companies in each country, that is, the effective tax rate. We have analyzed the actual results and the difference between the statutory tax rate and the effective tax rate of 13 years of the 1999 to 2012 fiscal year Japan (3,560 companies), United States (5,697 companies), United Kingdom (1,296 companies), Germany (612 companies), France(600 companies) .
From the research results, Japan effective tax rate of the company is significantly higher than in other countries, also in all the analysis were 13 years, the effective tax rate of the Japanese companies, it has been found that is always higher than the statutory tax rate.
In response to it, we have validated reason why the effective tax rate of Japanese companies was high.
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Report
(4 results)
Research Products
(10 results)
