| 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 – 2026-03-31
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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 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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| 次年度使用額が生じた理由 |
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.
Once I return to work, I plan to finish the analysis and use the remaining fund to travel to Mongolia to present the results. Moreover, I intend to apply to international conferences to present my research.
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