2006 Fiscal Year Final Research Report Summary
Process of Remedy no Depend on Court for Violation of private Right in tax law
| Project/Area Number |
17530024
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Kumamoto University |
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Principal Investigator |
YAMAZAKI Kodo Kumamoto University, Faculty of Law, Professor (50200655)
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| Project Period (FY) |
2005 – 2006
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| Keywords | process of remedy / no depend on court / administrative protest / principle of petition / National Tax Tribunal / Judge pursue as a sideline / civil judge / reform of administrative protest |
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| Research Abstract |
This research will make show a solution to problems concerning process of remedy no depend on court for violation of private right in tax law. In this research studied following matters, the origin and development of administrative protest system, principle of petition after administrative protest, organization of National Tax Tribunal And it translated that concerning process of remedy no depend on court for violation of private right in German Tax Law.
Considering problem on principle of petition after administrative protest, it is doubtful that taxpayers are under an obligation to do administrative protest, because it is not reasonable explanation that specialty and technicality of taxation, fact find of taxation, a large quantities and repeatedly of taxation, reduce a burden to the court, it should be adopted alternative system of administrative protest or suit.
For problem on organization of National Tax Tribunal, almost judge are tax officer, even if lawyer, professor and tax accountants will be able to get a post in law. It should be admit that judge pursue as a sideline. In consequence, lawyer, professor and tax accountant be able to get the post easier now. And it should be adopted civil judge system, because a number of citizen are taxpayer, it seems that they are interested in tax matters.
A matter concerning reform of administrative protest continued discussing, Japan Federation of Certified Public Tax Accountant' Associations show a reform bill recently.
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Research Products
(6 results)
