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Study on Tax Shelter and Tax Administration

Research Project

Project/Area Number 25780196
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Public finance/Public economy
Research InstitutionKanagawa University (2014-2016)
Kyoto Gakuen University (2013)

Principal Investigator

Morita Keisuke  神奈川大学, 経済学部, 准教授 (70467265)

Project Period (FY) 2013-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords租税回避 / タックスコンプライアンス / タックスシェルター / タックスヘイブン
Outline of Final Research Achievements

I had addressed some issues on tax shelter as follows in this grant-aided period. First, as a basic study, I analyzed the individual's tax evading behavior and investigated a better countermeasure on tax evasion, on the basis of traditional tax evasion analysis. Next, I focused on compatibility between schemes of tax shelters and taxpayers, and showed that we should cast our watchful eye on rather promoters than taxpayers to prevent tax shelter market from expanding. Third, I referred to case studies in law, and built a model which represents one of major schemes for MNEs. I used this model and investigated a reason that the demand for tax shelters increases.

Report

(5 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (7 results)

All 2016 2015 2014 2013

All Journal Article (3 results) (of which Peer Reviewed: 3 results,  Open Access: 1 results,  Acknowledgement Compliant: 2 results) Presentation (4 results) (of which Int'l Joint Research: 3 results)

  • [Journal Article] Advance Tax Payment and Tax Evasion: A Note2015

    • Author(s)
      Keisuke Morita
    • Journal Title

      The Singapore Economic Review

      Volume: 60 Issue: 05 Pages: 1450050-1450050

    • DOI

      10.1142/s0217590814500507

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS2014

    • Author(s)
      Keisuke Morita
    • Journal Title

      The Singapore Economic Review

      Volume: 59(2) Pages: 1-8

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Income class and tax evasion2014

    • Author(s)
      Keisuke Morita
    • Journal Title

      Studies in Applied Economics

      Volume: 7 Pages: 12-22

    • NAID

      40020031019

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Presentation] Tax Shelter and Tax Administration2016

    • Author(s)
      Keisuke Morita
    • Organizer
      Society of Interdisciplinary Business Research
    • Place of Presentation
      The Harbourview Hotel in Hong Kong
    • Year and Date
      2016-09-24
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Tax Evasion and Penalty Structure2015

    • Author(s)
      Keisuke Morita
    • Organizer
      The 71st Annual Congress of the International Institute of Public Finance
    • Place of Presentation
      Trinity College, Ireland
    • Year and Date
      2015-08-20
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Tax Evasion and Penalty Structure2015

    • Author(s)
      Keisuke Morita
    • Organizer
      The 90th Annual Conference of the Western Economic Association International.
    • Place of Presentation
      Hilton Hawaiian Village, Waikiki
    • Year and Date
      2015-06-28
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Tax shelter and tax administration2013

    • Author(s)
      Keisuke Morita
    • Organizer
      Third Asian Seminar in Regional Science
    • Place of Presentation
      National Dong-Hua University
    • Related Report
      2013 Research-status Report

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Published: 2014-07-25   Modified: 2019-07-29  

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