Study on the integration system of public and personal payments based on the information collection function of taxation
| Project/Area Number |
26380031
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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 |
Public law
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| Research Institution | Nagoya University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 生活保障 / 情報収集 / 租税債権の優先性 / 納税環境の整備 / 相続・贈与税 / 租税回避 / マイナンバー / 情報保護 |
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| Outline of Final Research Achievements |
In order to insure the quality of life, this study focuses on individual’s “capacity of sustainable consumption” and explores the model for tax and social benefits payments to measure such capacity.
(1) Under the current system, there are many defects or holes in tax (and social security benefit) base, including damage awards and inheritance, so that we cannot measure each person’s quality of life, (2) so-called “my number” system should be positively utilized to gathering information for tax and social security, with the Information Audit system for protection of individual's privacy.
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Report
(4 results)
Research Products
(11 results)
