2019 Fiscal Year Final Research Report
Digital Economy and Consumption Tax
| Project/Area Number |
16K03308
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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 | Kyoto Sangyo University (2017-2019)
Ritsumeikan University (2016) |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Keywords | デジタル課税 / デジタル経済 / 消費税 / 仕入税額控除の制限 / 情報交換 / 徴収共助 |
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| Outline of Final Research Achievements |
The aim of this study is to explore consumption taxation issues related to the Digital Economy considering the geographical features of Japan in terms of (1) the relation of the burden of businessmen (corporations) and a fair taxation system, and (2) the framework of the delinquent consumption tax collection system.
The findings indicate that (1) the recent Tax Reforms are appreciated, but administrative standards should be considered necessary and must be established while interpreting the Consumption Tax Law, and (2) the attempts to grapple with the problem of international delinquent tax by the governments of Japan and other countries are appreciated, but we need to assess the new tax collection system as mutual administrative assistance, including exchange tax information, will be unable to deal with the economic activity of the Digital Economy considering its relation to domestic law.
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| Free Research Field |
公法分野
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の研究成果の学術的意義としては、日本の地理的特性と共通性を有する英国と豪州等の制度や議論を踏まえつつ、近年の税制改正の内容は検討し、新たな制度の適用上の課題を明らかにしたことである。また、情報交換を含む徴収共助といった消費税の徴収上の法的問題に関して、租税条約や関連する地方税を含め、規定の解釈の方向性や制度の運用上の課題等を多面的に整理し、検討を試みたことである。
また、本研究の社会的意義としては、事業者（納税者）の負担等への配慮を踏まえつつ、デジタル経済に対応した消費税の枠組みの方向性を明らかにすることにより、納税者（国民）の消費税への信頼の確保に寄与できるのではないかと考える。
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