|Budget Amount *help
¥2,700,000 (Direct Cost : ¥2,700,000)
Fiscal Year 1999 : ¥1,200,000 (Direct Cost : ¥1,200,000)
Fiscal Year 1998 : ¥1,500,000 (Direct Cost : ¥1,500,000)
I studies the following to develop the theory of tax planning approach in tax accounting research.
1.Summarizing the previous research based on tax planning approach to understand the analytical framework developed until today.
2.Making the conceptual framework of tax planning, especially the relation between implicit tax and tax arbitrage and the equilibrium process of marginal tax rate, clear.
3.Pointing out the importance of marginal tax rate in tax planning, and describing the behavior of marginal tax rate under Japanese tax system.
4.Analyzing the influences of tax law on firm's behavior in Japan. For example,
(1)The simulation analysis concerning the influences of tax law on the selection of legal organization form makes clear that corporation form, imposed two step taxation, has tax advantage rather than individual form, imposed only one step taxation, due to the relation between corporate tax rate and individual tax rate and the deduction for employment income system.
(2)The empirical research concerning the influences of marginal tax rate on accounting behaviors of firm finds that high tax rate firms tend to attach more importance to tax planning to reduce tax cost, on the other hand low tax rate firms tend to make light of tax planning.
(3)The research on the influences of tax law on dorm of salary payments indicates that Japanese employment income tax system, which reduce tax burden on fringe benefits, promotes switching from cash payment to fringe benefits.