Indirect method of computing income and sanctions for tax illegalities
Project/Area Number |
19730301
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Komazawa University |
Principal Investigator |
KITAGUCHI Rie Komazawa University, 経済学部, 講師 (00403957)
|
Project Period (FY) |
2007 – 2009
|
Project Status |
Completed (Fiscal Year 2009)
|
Budget Amount *help |
¥1,800,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2007: ¥500,000 (Direct Cost: ¥500,000)
|
Keywords | 推計課税 / 租税制裁 / 租税手続 |
Research Abstract |
Comparison between the indirect method of computing income used in Japan and that in the US reveals functional differences in their respective systems. Results of research into the Japanese structure show that it can be categorized as a field of accounting. Furthermore, examination of the historical transition of tax evasion laws clarified the legal nature of the present system and the interests protected by it. The mode of income calculation used during tax evasion was examined and its structure was analyzed.
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Report
(4 results)
Research Products
(16 results)
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[Book] 基礎簿記入門2010
Author(s)
末永英男・北口りえ・岩武一郎
Total Pages
205
Publisher
中央経済社
Related Report
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[Book] 税務会計論2008
Author(s)
柳裕治(編著)高木克己・北口りえ・榎本恵一(著)
Total Pages
238
Publisher
創成社
Related Report
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