Departmental Bulletin Paper 租税行政の国際的動向 : 協力的コンプライアンス(Co-operative Compliance)の意義と課題
Co-operative Compliance under Japanese Tax Law

宮崎, 綾望

14 ( 2 )  , pp.495 - 514 , 2015-07-10 , 一橋大学大学院法学研究科
ISSN:1347-0388
NCID:AA1161370X
Description
This article analyzes the Co-operative Compliance approach under Japanese tax law. OECD published "Co-operative Compliance : A FRAMEWORK - FROM ENHANCED RELATIONSHIP TO CO-OPERATIVE COMPLIANCE 2013." Within the Co-operative Compliance approach, large taxpayers and revenue bodies base their relationship on mutual understanding and trust. This report suggests that many countries have developed Co-operative Compliance. But, some commentators have questioned Co-operative Compliance and equality before the law. This article analyzes the benefits of Co-operative Compliance (Part 1), the key issues of Co-operative Compliance (Part 2), and the next step of Co-operative Compliance under Japanese tax law (Part 3). This article concludes that it is necessary for our revenue bodies to establish effective internal governance to introduce a Co-operative Compliance approach. Revenue bodies must have a system of checks and balances to ensure the coherence of their judgment.
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http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/27418/1/hogaku0140204950.pdf

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