2016 Fiscal Year Final Research Report
Study on Tax Shelter and Tax Administration
| Project/Area Number |
25780196
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public finance/Public economy
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| Research Institution | Kanagawa University (2014-2016)
Kyoto Gakuen University (2013) |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Keywords | 租税回避 / タックスコンプライアンス / タックスシェルター / タックスヘイブン |
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| Outline of Final Research Achievements |
I had addressed some issues on tax shelter as follows in this grant-aided period. First, as a basic study, I analyzed the individual's tax evading behavior and investigated a better countermeasure on tax evasion, on the basis of traditional tax evasion analysis. Next, I focused on compatibility between schemes of tax shelters and taxpayers, and showed that we should cast our watchful eye on rather promoters than taxpayers to prevent tax shelter market from expanding. Third, I referred to case studies in law, and built a model which represents one of major schemes for MNEs. I used this model and investigated a reason that the demand for tax shelters increases.
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| Free Research Field |
財政学
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