2015 Fiscal Year Final Research Report
Cross Border Transactions and Consumption Taxation
| Project/Area Number |
25380027
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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 |
Public law
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | 消費税 / クロス・ボーダー取引 |
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| Outline of Final Research Achievements |
Over 3 years from FY2012 to FY2015, conducted international comparison studies on consumption taxation applied to cross border transactions, taking into account actual tax reform process in Japan. I made several trips to Europe, South East Asia, and Oceania to discuss consumption tax issues with researchers, practitioners, and people in tax authorities. Based on these researches, I wrote seven papers on Japan's consumption tax policies. I also continued to update the data base of VAT Worldwide provided by the International Bureau on Fiscal Documentation (IBFD).
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| Free Research Field |
財政学
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