A comparative historical study of transparent taxation and its legal forms.
| Project/Area Number |
26780007
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Hokkaido University |
|---|
Principal Investigator |
TANAKA Hiroyuki 北海道大学, 大学院法学研究科, 准教授 (60580397)
|
|---|
| Project Period (FY) |
2014-04-01 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
|
|---|
| Keywords | 租税法 / 組合 / 匿名組合 / 合名会社 / 合資会社 / 共同事業 / 企業課税 / 共同事業者課税 / 組織体 / 形態 / 所得 / 課税 |
|---|
| Outline of Final Research Achievements |
This study has achieved the following results concerning transparent taxation and its legal forms, using a comparative historical method: legal forms of partnerships in German law derive from the contract-based form of enterprise (societas) in Roman law modified by the collective character in its historical practices and are recognized today for their legal capacity without legal personality. Based on these legal constructions, two contradictory elements are reflected in transparent taxation: equality under different forms of enterprise and that of entrepreneurs. To resolve the discrepancy between the ideal and the real tax base of co-entrepreneur arising from the attribution of entrepreneurial income for the tax purpose, recourse to a kind of condiction is theoretically demanded.
|
Report
(4 results)
Research Products
(5 results)
