A Research on the Tax System in Japan

2018 Fiscal Year Final Research Report

• Project/Area Number: 15K03119
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public law
• Research Institution: Kobe University
• Principal Investigator: Fuchi Keigo 神戸大学, 法学研究科, 教授 (90302645)
• Project Period (FY): 2015-04-01 – 2019-03-31
• Keywords: 国際課税 / 地方税 / 財産権保障 / 理由附記

Outline of Final Research Achievements

With this research grant, I first tried to use the theories of optimal taxation in considering appropriateness of the existing tax system in Japan. However, I soon found that it is essential to look at the contents of each branches of the tax system in order to get meaningful measures to improve our tax system. I then started working on international taxation, local taxation, income tax administration, and so on. During the period of this grant, I have written several academic articles on these topics. In addition, especially in 2018, the last year of this grant term, I made presentation in English for several times and wrote papers in English, that will be published soon after the end of the term.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究において，私は，租税を課すことが憲法の財産権保障の規定との関係でどのような意味を持つのか，租税を課される人に対する人権保障としてどのような仕組みが存在してきてそれらがどのような意味を持つのか，地方税の仕組みとしてどのようなものが存在しそこにどのような問題があるのか（例えば，ふるさと納税），国際課税について現在どのような政策課題があるのか，といった問題について論文を執筆し公表した。