Legal Study on Tax information Processing System Based on the Development of Payment System in Super Smart Society

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K01245
• 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: Nagoya University
• Principal Investigator: TAKAHASHI YUSUKE 名古屋大学, 法学研究科, 教授 (50304291)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: 経済のデジタル化 / デジタル・エコノミー / 租税情報

Outline of Final Research Achievements

The purpose of this research is to explore a tax or legal system in which tax information is acquired comprehensively, efficiently, and for limited purposes, and where tax agency and other administrative agencies use such information appropriately, based on so-called "Digitalization of the Economy".

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究は、最近研究されなくなった事業所得（副業程度の規模含む）の捕捉率につき、社会的・技術的イノベーションを踏まえて焦点を当てることにより、研究の欠損を埋めるとともに、公平公正な社会の実現と納税者の私生活上の自由確保・情報保護の両立を図るという社会的意義を有する。