Interdisciplinary Study about Attitudes toward Taxes in Japanese Society

• Project/Area Number: 26380650
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Sociology
• Research Institution: Josai International University
• Principal Investigator: ENDO keiko 城西国際大学, 国際人文学部, 准教授 (40327250)
• Co-Investigator(Kenkyū-buntansha): 森田 圭亮 神奈川大学, 経済学部, 准教授 (70467265) ; 五十嵐 哲也 兵庫教育大学, 学校教育研究科, 准教授 (90458141)
• Project Period (FY): 2014-04-01 – 2019-03-31
• Project Status: Completed (Fiscal Year 2018)
• Budget Amount: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000); Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
• Keywords: 納税意識 / タックス・コンプライアンス / 道徳的感情 / 租税知識

Outline of Final Research Achievements

In this study, we conducted two surveys. First, we did document survey about Japanese tax administration’s history, financial sociology, economics and psychology of attitudes toward taxes. Second, we did sociological and psychological research of attitudes toward taxes, by a questionnaire survey for college students. As a result of this questionnaire survey, we confirmed that they have the tendency to feel tax burden on high income groups to be heavy and the tendency to want to reduce burdens on the nation in future. Also, we dealt with relations between psychological characteristics and policy intention, and factors that build the trust to the government.

Academic Significance and Societal Importance of the Research Achievements

納税意識にかんして、日本国内においては、これまで、財政学や経済学による研究が行われてきているが、社会学や心理学の立場からの研究はほとんど行われてこなかった。そのような状況のもと、国内外の文献収集を行なうとともに、社会学や心理学の立場からも、文献研究や調査研究に取り組んだ点において、学術的意義があると思われる。また、研究対象として納税意識を扱った点において、社会的意義もあると思われる。

Research Products

• [Journal Article] Tax Shelter and Tax Administration (2018)
  • Author(s): Keisuke Morita
  • Journal Title: M. Hosoe, I. Kim, M. Yabuta, W. Lee eds., Applied Analysis od Growth, Trade, and Public Policy., Springer Volume: 1 Pages: 161-170
• [Journal Article] Advance Tax Payment and Tax Evasion: A Note (2015)
  • Author(s): Morita. K.
  • Journal Title: The Singapore Economic Review Volume: 60
  • Peer Reviewed / Acknowledgement Compliant
• [Presentation] Tax shelter and tax administration (2016)
  • Author(s): Morita. K.
  • Organizer: Society of Interdisciplinary Business Research
  • Place of Presentation: Hong Kong in China
  • Year and Date: 2016-09-30
  • Int'l Joint Research
• [Presentation] Tax Evasion and Penalty Structure (2015)
  • Author(s): Morita. K.
  • Organizer: The 71st Annual Congress of the International Institute of Public Finance
  • Place of Presentation: Trinity College, Ireland
  • Year and Date: 2015-08-20
  • Int'l Joint Research
• [Presentation] Tax Evasion and Penalty Structure (2015)
  • Author(s): Morita. K.
  • Organizer: The 90th Annual Conference of the Western Economic Association International
  • Place of Presentation: Hilton Hawaiian Village, Waikiki
  • Year and Date: 2015-06-28
  • Int'l Joint Research