A Study on Tax Expenditure Accounting - Disclosure and Analysis

2017 Fiscal Year Final Research Report

• Project/Area Number: 26380640
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Konan University
• Principal Investigator: FURUTA Miho 甲南大学, 経営学部, 教授 (90368473)
• Co-Investigator(Kenkyū-buntansha): 尾上 選哉 大原大学院大学, その他の研究科, 教授 (00341199) ; 古市 雄一朗 大原大学院大学, その他の研究科, 准教授 (40551065) ; 石川 恵子 日本大学, 経済学部, 教授 (70343647) ; 藤井 誠 日本大学, 商学部, 准教授 (80409044)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Keywords: 税務会計 / 租税支出 / 租税支出レポート

Outline of Final Research Achievements

In Japan, government fiscal activities through tax expenditure programs are hidden and undisclosed because of lacks of tax expenditure reporting systems.
In this study, we discussed on general conceptual and methodological issues relating to tax expenditures. In conclusion, we state that tax expenditure report may be formed by its functional classification and be calculated not “ex-ante” estimation like revenue forgone method, but “ex-post” amount actually applied.

Free Research Field

税務会計