2016 Fiscal Year Final Research Report
Study on the integration system of public and personal payments based on the information collection function of taxation
| Project/Area Number |
26380031
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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 | Nagoya University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 生活保障 / 情報収集 |
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| Outline of Final Research Achievements |
In order to insure the quality of life, this study focuses on individual’s “capacity of sustainable consumption” and explores the model for tax and social benefits payments to measure such capacity.
(1) Under the current system, there are many defects or holes in tax (and social security benefit) base, including damage awards and inheritance, so that we cannot measure each person’s quality of life, (2) so-called “my number” system should be positively utilized to gathering information for tax and social security, with the Information Audit system for protection of individual's privacy.
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| Free Research Field |
租税法学
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