| Project/Area Number |
22530028
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
WATANABE Satoshi 一橋大学, 大学院・国際・公共政策大学院, 教授 (80313443)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 消費税 / 国際比較 / 国際取引 / VAT / GST / 金融取引 / インボイス / 財政支出 / 固定資産 / ニュージーランド |
|---|
| Research Abstract |
With the globalization of the economy, international aspects of consumption taxation have attracted more attention in recent years. International comparison with other systems became particularly important for the Japanese Consumption Tax system because it is a unique system and raising tax rate in coming years might uncover defects of the current system, which have not been recognized explicitly owing to the low level of the tax rate.
In this research project, some aspects of VAT/GST systems in the EU, New Zealand, and Korea were compared with the Japanese Consumption Tax system, and it was made clear that the current Japanese system without invoice needs reassessment. Adapting the system to IT environment is another challenge. In addition, materials explaining thedetails of the Japanese system in English were produced.
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