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2016 Fiscal Year Final Research Report

Study on Tax Shelter and Tax Administration

Research Project

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Project/Area Number 25780196
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Public finance/Public economy
Research InstitutionKanagawa University (2014-2016)
Kyoto Gakuen University (2013)

Principal Investigator

Morita Keisuke  神奈川大学, 経済学部, 准教授 (70467265)

Project Period (FY) 2013-04-01 – 2017-03-31
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
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.

Free Research Field

財政学

URL: 

Published: 2018-03-22  

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