| Project/Area Number |
26380048
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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 | Meiji Gakuin University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
柴 由花 常葉大学, 法学部, 教授 (20383193)
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| Research Collaborator |
KOGA Keisaku 大阪経済大学, 経営学部, 准教授 (10734535)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
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| Keywords | デジタル化社会 / フェアネス / BEPS / デジタルエコノミー / 現代的消費税 / ポスト・モダン消費税 / 国境デジタルサービス / 金融サービス / 仕入税額控除 / インボイス / 自動的情報交換 / ＢＥＰＳ / デジタル取引 / 恒久的施設 / 移転価格税制 / ビットコイン / リバースチャージ / 恒久的施設(PE) / 移転価格 / 消費税／付加価値税 |
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| Outline of Final Research Achievements |
Through deep discussion with the European or Oceanian tax experts we recognised that “fair taxation” or “fair share” can only be realised in the markets or societies where free-riders do not exist. Such free-riders have increased with high speed, especially in the global and highly digitalsed world. The idea of “putting new wine into new bottles” is a possible alternative, however, it might create another unfair situations between modern business and traditional ones. We should basically keep the existing tax system, and along with it, the administrative burdens should be reduced with modernised and digitalised technology, e.g. by digitalised exchange system of tax information or by modernised method of identification.
The “impartial taxation” has been traditionally guaranteed by nations, however “fair taxation” can be arranged by taxpayers themselves. In this meaning, taxpayers in the digitalized society should be well-educated about social responsibilies.
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