| 研究課題/領域番号 |
22K13415
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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 – 2024-03-31
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| キーワード | tax evasion / firm network |
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| 研究実績の概要 |
I extended the coverage period of the tax return datasets until 2020, and currently they cover the period between 2014 and 2020. Additionally, I obtained and updated firms’ ownership information for 2020, as well as their GIS location for 2016. I cleaned the datasets, merged them using the masked firm tax IDs, and checked the consistency of the datasets.
Furthermore, I identified the firms in the same trade network with tax evading firms using the operational audit and VAT invoice datasets. I started the analysis of identifying the firm clusters using machine learning algorithms based on the past relation between tax audit results and information on firms’ various tax returns such as corporate income tax and VAT returns.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
3: やや遅れている
理由
Initially, I encountered some logical inconsistencies in the ownership and geographic location information of the firms. For instance, the masked IDs of the most firms did not match correctly. As a result, I could not merge them into the main tax return datasets. I had to physically travel to Mongolia twice to consult with tax officers and resolve the issues with the datasets. Despite this delay, I was eventually able to link the updated datasets consistently and begin my analysis.
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| 今後の研究の推進方策 |
In 2023, my focus will be on analyzing the identification of firm clusters based on trade, ownership, and geographical networks. My plan is to determine if tax-evading firms form clusters and study the dynamics of these clusters. I will also investigate what motivates firms to join or leave evasion-prone networks using data on firm entry and exit, as well as the impact of a 5-fold increase in the value-added tax threshold in 2016.
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| 次年度使用額が生じた理由 |
Initially, I had intended to hire a research assistant to handle the data cleaning tasks. Unfortunately, the Mongolian tax authorities did not approve any of the potential candidates due to the confidential nature of the datasets.
In the next fiscal year, I plan to use the remaining fund to travel to Mongolia to update data and present the preliminary results. Moreover, I intend to hire an RA who satisfies the confidentiality-related clearance required by the Mongolian tax authorities.
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