| 研究課題/領域番号 |
22K13415
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| 研究種目 |
若手研究
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| 配分区分 | 基金 |
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| 審査区分 |
小区分07050:公共経済および労働経済関連
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| 研究機関 | 一橋大学 |
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研究代表者 |
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| 研究期間 (年度) |
2022-04-01 – 2026-03-31
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| 研究課題ステータス |
交付 (2023年度)
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| 配分額 *注記 |
4,160千円 (直接経費: 3,200千円、間接経費: 960千円)
2023年度: 1,950千円 (直接経費: 1,500千円、間接経費: 450千円)
2022年度: 2,210千円 (直接経費: 1,700千円、間接経費: 510千円)
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| キーワード | tax evasion / firm network / Tax evasion / Tax capacity / Firm network / Mongolia |
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| 研究開始時の研究の概要 |
Many developing countries struggle to raise an adequate amount of tax revenue to fund policies that are important for economic growth. This project aims to explore one of the potential explanations - corporate tax evasion. I aim to study the relationship between a firm’s tax evasion behaviour and their business network using highly detailed, confidential administrative tax data from Mongolia.
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| 研究実績の概要 |
I worked on identifying the firm clusters using machine learning algorithms based on the relation between tax audit results and information on firms’ various tax returns such as corporate income tax and VAT returns. I also improved the matching between tax data, firm ownership data and firms' GIS location information.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
4: 遅れている
理由
Due to personal reasons, I had to take a temporary leave from my work and suspend this project. I plan to return to work in 2025.
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| 今後の研究の推進方策 |
I will continue to work on identifying firm clusters based on trade, ownership, and geographical networks.
Specifically, I plan to study whether tax-evading firms in Mongolia form clusters and investigate what motivates firms to join or leave such evasion-prone networks. To do so, I will use data on firm entry and exit as well as the sudden increase in the VAT threshold in 2016.
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