A study on the general constituents of Tax Evasion based on the practical operation of Tax Evasion due to simple Non-tax return

2021 Fiscal Year Final Research Report

• Project/Area Number: 19K01304
• 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: Kanazawa Seiryo University
• Principal Investigator: Nakao Masakazu 金沢星稜大学, 経済学部, 教授 (10781685)
• Project Period (FY): 2019-04-01 – 2022-03-31
• Keywords: 単純無申告逋脱罪 / 逋脱罪 / 構成要件の重なり合い / 単純無申告罪 / 処罰根拠 / 逋脱の意図

Outline of Final Research Achievements

This study pursues the ideal way of interpreting the whole of Tax Evasion, including the conventional Tax Evasion, based on the interpretation and operational status of Tax Evasion due to simple Non-tax return introduced by the 2011 tax reform.
As a result of investigations such as the indictment status of simple Non-tax return and Tax Evasion due to simple Non-tax return, and criminal lawsuit records regarding Tax Evasion due to simple Non-tax return, the introduction of Tax Evasion due to simple Non-tax return means that the act of simple Non-tax return become to be severely punished as Tax Evasion.
This is thought to be based on the deepening of awareness of the fairness of the tax burden, but there is room for legal improvement in the relationship between the conventional Tax Evasion, simple Non-tax return and Tax Evasion due to simple Non-tax return.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究によって、まず従来の逋脱罪、単純無申告罪及び単純無申告逋脱罪の構成要件等に係る関係性を整理することができたほか、単純無申告逋脱罪の存在意義自体は肯定できるものの、その場合には国民の予測可能性といった観点から、単純無申告罪の廃止や単純無申告逋脱罪の量刑運用といった点において、立法措置的な改善が必要であることを示すことができた。また、付随的な成果として、脱税と租税回避の区別につき、再構築が必要である旨の示唆を得ることができたと考える。