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2011 Fiscal Year Final Research Report

TAX EVASION, TAX KNOWLEDGE AND TAX ADMINISTRATION

Research Project

  • PDF
Project/Area Number 20730207
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionKyoto Gakuen University

Principal Investigator

MORITA Keisuke  京都学園大学, 経済学部, 講師 (70467265)

Project Period (FY) 2008 – 2011
Keywords財政学 / 税務行政
Research Abstract

I analyzed some issues for the tax evasion behavior and the enforcement policy to tax evasion, considering various instances from the comprehensive viewpoint. In addition, I tackled some analyses of tax evasion with loophole, which had not been developed in many preceding works. The following results were obtained. First, it is shown that the motivation to tax evasion depends on the income class. Second, the advanced tax payment system is proposed as a new enforcement policy instrument to tax evasion. Third, I pointed out some issues in the actual tax administration, and provided their improvement measures. Fourth, I had a proposal for the way of enforcement policy to tax evasion with loopholes.

  • Research Products

    (5 results)

All 2012 2010 2009

All Presentation (5 results)

  • [Presentation] Tax Evasion and Penalty Structure2012

    • Organizer
      Meeting by Korea Association of Applied Economics
    • Place of Presentation
      Yonsei University
    • Year and Date
      20120000
  • [Presentation] Tax Evasion and Penalty Structure2012

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      福岡大学
    • Year and Date
      20120000
  • [Presentation] Income Class and Tax Evasion2010

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      西南学院大学
    • Year and Date
      20100000
  • [Presentation] Acquisition of Tax Knowledge, and Tax Enforcement Scheme for Self-Selection2010

    • Organizer
      法と経済学会全国大会
    • Place of Presentation
      政策研究大学院大学
    • Year and Date
      20100000
  • [Presentation] Tax Evasion and Advance Tax Payment as a Deterrent2009

    • Organizer
      応用経済学会春季大会
    • Place of Presentation
      名古屋大学
    • Year and Date
      20090000

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Published: 2013-07-31  

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