Legal Frameworks for Ensuring Consistency and Fairness in the Face of Diversification and Flexibility in Tax Administration

2023 Fiscal Year Final Research Report

• Project/Area Number: 18K01242
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Hitotsubashi University
• Principal Investigator: YOSHIMURA Masao 一橋大学, 大学院法学研究科, 教授 (70313054)
• Project Period (FY): 2018-04-01 – 2024-03-31
• Keywords: 租税法 / 国際課税 / 租税回避 / デジタル課税

Outline of Final Research Achievements

Tax administration is currently undergoing a significant transformation. Traditionally, emphasis has been placed on fairness and formality, but now there is a growing need for flexibility in many areas. This shift is driven by the increasing complexity of tax systems and the reconsideration of international taxation theories, primarily aimed at combating tax avoidance. Examining and analyzing foreign case studies, alongside strategies to appropriately adopt these changes in Japanese tax administration, is crucial.
This study analyzes the legal challenges in the advanced practices of tax administration in the United States and the United Kingdom, highlighting their implications. Furthermore, it aims to establish a foundational perspective for Japan to adopt these practices, contributing to future policy discussions. Using a comparative legal approach, the study combines literature review and participation in international conferences for a comprehensive analysis.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究では、税務行政の効率化と納税者の権利保護のバランスを探るため、諸外国の先行事例を分析し、日本への示唆を導くための予備的研究を進めました。租税法律主義の観点から議論されてきた問題を捉え直し、納税者の事前の予測可能性と事後的な権利救済の確保という視点から、実質的な内容に立ち入った丁寧が議論が必要な局面が増えているのが明らかになっています。この成果は、今後の税務行政の在り方を考える上で重要な学術的・社会的意義を有しており、納税者と税務当局の建設的な対話を促進することが期待されます。