2011 Fiscal Year Final Research Report
Consumption Tax and Financial Transactions-focused on Insurance Transactions
| Project/Area Number |
22730032
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
TSUJI Mie 京都産業大学, 法学部, 准教授 (00440917)
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| Project Period (FY) |
2010 – 2011
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| Keywords | 保険取引 / 消費課税 / 税法 |
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| Research Abstract |
In my research, I have been focusing on the issues which arise between insurance transactions and consumption tax with the aim of finding the appropriate consumption tax system for financial transactions. First, I analyzed the New Zealand system which has a special system for insurance transactions ; and second, I researched the value added tax system in the EU and compared that system with the Japanese system
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Research Products
(6 results)
