2017 Fiscal Year Final Research Report
The Fair Taxation in the Digitalised Economy: Towards Fair Share
| Project/Area Number |
26380048
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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 | Meiji Gakuin University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
柴 由花 常葉大学, 法学部, 教授 (20383193)
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| Research Collaborator |
KOGA Keisaku 大阪経済大学, 経営学部, 准教授 (10734535)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | デジタル化社会 / フェアネス / BEPS / デジタルエコノミー / 現代的消費税 |
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| Outline of Final Research Achievements |
Through deep discussion with the European or Oceanian tax experts we recognised that “fair taxation” or “fair share” can only be realised in the markets or societies where free-riders do not exist. Such free-riders have increased with high speed, especially in the global and highly digitalsed world. The idea of “putting new wine into new bottles” is a possible alternative, however, it might create another unfair situations between modern business and traditional ones. We should basically keep the existing tax system, and along with it, the administrative burdens should be reduced with modernised and digitalised technology, e.g. by digitalised exchange system of tax information or by modernised method of identification.
The “impartial taxation” has been traditionally guaranteed by nations, however “fair taxation” can be arranged by taxpayers themselves. In this meaning, taxpayers in the digitalized society should be well-educated about social responsibilies.
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| Free Research Field |
租税法
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