The relationship between tax avoidance and risk

2021 Fiscal Year Final Research Report

• Project/Area Number: 18K01915
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Nagoya City University
• Principal Investigator: Okuda Shin'ya 名古屋市立大学, 大学院経済学研究科, 教授 (40351431)
• Project Period (FY): 2018-04-01 – 2022-03-31
• Keywords: リスク / 税負担削減行動 / 実証研究 / モデル研究

Outline of Final Research Achievements

Originally planned to last four years, the project was fortunately completed in three years because a new proposal was adopted in the last year of the project. However, because the third year was directly hit by the coronal disaster, I lost the opportunity to publish the research that I had originally planned. As a result, I published only one peer-reviewed research, which was not a good result. However, since I published some research in the first year of the new assignment, the three years were fruitful for future research.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

公表できた研究成果である"WHY DOES HEADQUARTERS VOLUNTARILY TRANSFER ITS BARGAINING POWER TO BUSINESS UNITS?"は事業部門と本社がどのようなリスク負担を行うのか、それによって企業の一部門にとどまるのか、それとも独立するのかについてモデルで表したものである。これによって、企業ベンチャーなどでどのようなリスク負担を行うべきかの理論的根拠を示せたのではないかと考えている。