2011 Fiscal Year Final Research Report
A Study on Tax Legislative Process : in comparison with the US and the UK systems
| Project/Area Number |
20530031
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Kwansei Gakuin University (2010-2011)
Kyoto Sangyo University (2008-2009) |
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Principal Investigator |
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| Project Period (FY) |
2008 – 2011
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| Keywords | 租税法 / 税法 / 租税立法 / 命令等 / 民主的統制 / 租税法の解釈 |
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| Research Abstract |
This study is to critically analyze Japanese tax legislative process that could influence judicial opinions regarding the interpretation of Japanese tax rules. In order to pursue this purpose, this study takes comparative approach where recent important tax reforms and court cases in Japan, the US and the UK are considered and described with a focus on tax legislative history in each jurisdiction. Administrative rules and regulations are also considered in light of its process and how they could be democratically controlled.
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