Co-operative Compliance under Japanese Tax Law

2014 Fiscal Year Final Research Report

• Project/Area Number: 25780020
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public law
• Research Institution: Kyoto Sangyo University
• Principal Investigator: MIYAZAKI Ayami 京都産業大学, 法学部, 准教授 (50633195)
• Project Period (FY): 2013-04-01 – 2015-03-31
• Keywords: 税務行政 / 協力的コンプライアンス / 税務行政の効率化 / 納税環境の整備

Outline of Final Research Achievements

This work analyzed Co-operative Compliance approach under Japanese tax law.
OECD published “Co-operative Compliance: A FRAMEWORK FROM ENHANCED RELATIONSHIP TO CO-OPERATIVE COMPLIANCE 2013”. Within Co-operative Compliance approach, large taxpayers and revenue bodies base their relationship on mutual understanding and trust. So,this work analyzed the benefits of Co-operative Cmompliance , key issues of Co-operative Compliance, next step of Co-operative Compliance under Japanese tax law. The conclusion is that it is necessary for our revenue bodies to establish effective internal governance to introduce a Co-operative Compliance approach. Revenue bodies must have a system of checks and balances to ensure coherence of their judgement.

Free Research Field

租税法