A Study on Tax Avoidance Measures
| Project/Area Number |
24530585
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Aoyama Gakuin University (2013-2014)
Aichi University (2012) |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2012-04-01 – 2015-03-31
|
| Project Status |
Completed (Fiscal Year 2014)
|
| Budget Amount *help |
¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2013: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2012: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
|
|---|
| Keywords | 税負担削減行動 / カレント実効税率 / 残余BTD / total BTD / BTD |
|---|
| Outline of Final Research Achievements |
This study aims to investigate the characteristics and usefulness of tax avoidance measures in Japan. For three tax avoidance measures (i.e, current effective tax rates (ETR), residual book-tax differences (BTD), and total BTD), their trends, differences among the industries, determinants, and differences between parent-only and consolidated measures are investigated. My investigations reveal that consolidated current ETRs (total BTDs) are larger (smaller) than parent-only current ETRs (total BTDs) and their determinants are similar, and that residual BTDs are very similar to total BTDs in Japan.
|
Report
(4 results)
Research Products
(2 results)
