The Study of Tax Erosion

• 영문명: The Study of Tax Erosion
• 발행기관: 한국전산회계학회
• 저자명: Takaya Ueno
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2014년 춘계학술대회 발표집, 159~164쪽, 전체 6쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.05.30

영문 초록

In the current Corporation Tax Act of Japan, there is no clear definition of “taxable income.” It is only described through illustrations as the difference between gross profits and deductible expenses. In comparison, gross profits and deductible expenses were clearly defined in the former Corporation Tax Act Basic Interpretive Regulations as encompassing either increases or decreases in net assets. This shows how the concepts of taxable income, which should be included in the Corporation Tax Act, equate to the “increase of net assets” theory. Rather than simply ignoring the erosion of desired taxable income under a taxation policy, it should be carefully scrutinized in light of the principle of tax fairness. To broaden the tax base, the desired concepts of taxable income must be clearly defined, and from the viewpoint of the principle of tax fairness, an appropriate taxation policy must be decided. Therefore, the increase or decrease in net assets, which was specified in the former Basic Interpretive Regulations, must be clearly defined in the current Corporation Tax Act.

목차

Ⅰ. Introduction

Ⅱ. Desired Concepts of Taxable Income - “Increase of Net Assets” Theory

Ⅲ. Taxable Income Erosion

Ⅳ. Conclusion

References

키워드

tax erosion concepts of taxable income “Increase of Net Assets” theory taxation policy principle of tax fairness