| Project/Area Number |
25780020
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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 | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 税務行政 / 協力的コンプライアンス / 税務行政の効率化 / 納税環境の整備 / 税務コーポレートガバナンス / 租税行政 / 課税庁と納税者の信頼関係の構築 / リスク管理手法 / リスク管理 / 税務リスク / 応答的規制 |
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| Outline of Final Research Achievements |
This work analyzed Co-operative Compliance approach under Japanese tax law.
OECD published “Co-operative Compliance: A FRAMEWORK FROM ENHANCED RELATIONSHIP TO CO-OPERATIVE COMPLIANCE 2013”. Within Co-operative Compliance approach, large taxpayers and revenue bodies base their relationship on mutual understanding and trust. So,this work analyzed the benefits of Co-operative Cmompliance , key issues of Co-operative Compliance, next step of Co-operative Compliance under Japanese tax law. The conclusion is that it is necessary for our revenue bodies to establish effective internal governance to introduce a Co-operative Compliance approach. Revenue bodies must have a system of checks and balances to ensure coherence of their judgement.
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