The empirical study on tax aggressiveness of international companies

2020 Fiscal Year Final Research Report

• Project/Area Number: 19K20884
• Project/Area Number (Other): 18H05683 (2018)
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Multi-year Fund (2019); Single-year Grants (2018)
• Review Section: 0107:Economics, business administration, and related fields
• Research Institution: Matsuyama University (2019-2020); Kobe University (2018)
• Principal Investigator: Iwasaki Emi 松山大学, 経営学部, 講師 (20824577)
• Project Period (FY): 2018-08-24 – 2021-03-31
• Keywords: 税務会計 / 税負担削減行動

Outline of Final Research Achievements

This study investigates whether Japanese multinational corporations have strategically reduced tax avoidance using differences in the tax system between countries and minimized tax costs by dealing with the impact of tax reform. As a result, this study suggests that the Japanese parent company is not likely to use intermediate subsidiaries located in a third country after the tax reform in 2015. Therefore, there is a possibility that Japanese multinational corporations are strategically reducing their tax burden by changing ownership structure in response to the tax reform.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究では，わが国多国籍企業が国際的な税務戦略を実施していることが示唆されている。わが国多国籍企業が税制改正による影響に対処することで税コストを最小化していることを指摘した点で，税務会計研究に貢献している。また、このような研究結果は、わが国企業の税務計画や政策立案に有用な情報を提供することができると考えられる。しかし，国際的な税務戦略を実施している企業の特徴や具体的な税務行動を明らかにすることはできていない。