Tax Dispute Resolution and Taxpayer Screening

被引：0

作者：

Sato, Hideki ^{[1
]}

机构：

[1] Fukuoka Womens Univ, Dept Int Liberal Arts, Fukuoka, Fukuoka, Japan

来源：

ASIAN JOURNAL OF LAW AND ECONOMICS | 2019年 / 10卷 / 01期

关键词：

alternative disputes resolution; income tax; national tax tribunal; screening; tax disputes;

D O I：

10.1515/ajle-2018-0008

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The purpose of this paper is to examine the characteristics of the tax tribunal, and the functions of its dispute resolution decisions according to a law and economics perspective. We show that the tax agency can use the tax tribunal as a screening device. That is, the tax agency can inform taxpayers of income tax that minimizes their expected costs, and then can screen taxpayers based on whether they appeal to the tax tribunal.

引用

页数：4

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