| Project/Area Number |
19730023
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Hiroshima University |
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Principal Investigator |
TEZUKA Takahiro Hiroshima University, 大学院・社会科学研究科, 准教授 (50379856)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥2,880,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥480,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥800,000 (Direct Cost: ¥800,000)
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| Keywords | 税制改革の動機・背景 / 所得税制・法人税制の構築と私法 / 法人税における課税単位 / 企業結合税制の構築 / 税務行政の効率化 / 事前照会制度 / 地方税制の現状と課題 / 税制改革と政策評価 / 連結納税制度の導入 / グループ企業内の租税属性の規制 / 連結納税制度の国際的拡張 / 法人税制の正当化 / 競争中立性 / 固定資産税の制度と判例 / 簡素化による租税正義 / ドイツ法人税の歴史的展開 / 税務行政の効率性 / 租税手続における事前照会 / 事前確認制度(APA) / 企業結合税法 / 法人課税と損失 / 法人課税の国際化 / 経済社会の変化と所得税 / 所得類型の再構成 / ドイツ税制改革の法構造 |
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| Research Abstract |
Tax reform whose purpose is realizing tax principles is tried in German corporate taxation. But political and historical issues destroy the tax principles in tax policy. So people cannot do basic tax reform, but do only partial reform. Because of those situations tax law is getting more complex. For example because tax policy is the most difficult political issue, the German corporate tax law is based on old civil law theory, and the legislator today is often influenced by decisions of ex-legislators.
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