Moral hazard in the case of providing salary to Japanese Directors.
| Project/Area Number |
19730297
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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 |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
SAKURADA Yuzuru Hokkaido University, 大学院・経済学研究科, 准教授 (10335763)
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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 |
¥3,810,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥510,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,600,000 (Direct Cost: ¥1,600,000)
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| Keywords | 法人税法 / 役員報酬 / 役員退職慰労金 / 中小法人 / 実証分析 / 持株比率 / 特殊支配同族会社 / 役員給与 / 役員賞与 / 実証研究 / 損金算入限度額 / 退職慰労金 / 功績倍率法 / モラルハザード / 重回帰分析 |
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| Research Abstract |
This paper examined the prevailing climate of providing salary to 1,265 Directors in Japanese small and medium-sized enterprises. Then it criticized Japanese present tax system.
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Report
(5 results)
Research Products
(14 results)
