How strengthening tax governance in Japan can make companies more attractive to investors in terms of Corporate Social Responsibility

2023 Fiscal Year Final Research Report

• Project/Area Number: 21K01796
• 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: Takushoku University
• Principal Investigator: Inaba Chieko 拓殖大学, 商学部, 准教授 (10440140)
• Project Period (FY): 2021-04-01 – 2024-03-31
• Keywords: 税務ガバナンス / 情報開示 / CSR（企業の社会的責任） / 税務戦略 / タックスポリシー（税務方針） / BEPS / 租税回避 / 税の透明性

Outline of Final Research Achievements

This study examined the distinctive tax governance disclosure practices of Japanese and British companies, exploring the theoretical underpinnings of these differences.
While Japanese companies explicitly articulate their tax policy formulation and the assignment of responsibilities for tax governance, emphasizing collaboration with tax authorities, they remain hesitant to disclose specific details regarding tax risks and tax planning. In contrast, British companies proactively disclose comprehensive tax information, including tax governance frameworks, regional tax payments, and economic contributions, often exceeding legal mandates.
Interview surveys revealed that disparities in shareholder composition, tax audit procedures, and executive compensation structures significantly contribute to the reserved approach of Japanese companies towards disclosing tax governance information.

Free Research Field

税務会計

Academic Significance and Societal Importance of the Research Achievements

本研究は、日本企業と英国企業の税務ガバナンスに関する情報開示について質的分析を行い、開示内容の網羅性やわかりやすさなどを評価した。その評価を通じて、企業がステークホルダーにとって有益な情報を提供するための指針を示し、学術的な貢献を果たした。
また、企業の税務情報開示の重要性を強調し、透明性の向上を促進した。税の透明性向上は国際的な租税回避行為の抑制に寄与し、これにより市場の公平性や投資環境の健全性を促進する社会的貢献を果たした。