2014 Fiscal Year Final Research Report
A Study on Tax Avoidance Measures
| Project/Area Number |
24530585
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University (2013-2014)
Aichi University (2012) |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 税負担削減行動 / カレント実効税率 / 残余BTD / total BTD |
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| Outline of Final Research Achievements |
This study aims to investigate the characteristics and usefulness of tax avoidance measures in Japan. For three tax avoidance measures (i.e, current effective tax rates (ETR), residual book-tax differences (BTD), and total BTD), their trends, differences among the industries, determinants, and differences between parent-only and consolidated measures are investigated. My investigations reveal that consolidated current ETRs (total BTDs) are larger (smaller) than parent-only current ETRs (total BTDs) and their determinants are similar, and that residual BTDs are very similar to total BTDs in Japan.
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| Free Research Field |
会計学
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