2023Sゼミ「人はなぜ納税するか」
１．課題設定
4/10 開講
２．日本法の現状把握
4/17 国税庁「税務行政のデジタル・トランスフォーメーション−税務行政の将来像2.0−」（2021） 全員
4/24 植松守雄「税務行政」『昭和財政史−終戦から講和まで 第８巻 租税（２）・税務行政』（1977） 全員
３．英語文献の会読
３−１．枠組み
5/01 Margaret Levi, Of Rule and Revenue (1988) Chapter 2 The Theory of Predatory Rule 三浦恵太
5/08 続き Chapter 3 Creating Compliance 須田真綺・佐々木恒太郎
5/15 Valerie Braithwaite, Responsive Regulation and Taxation: Introduction, Law & Policy Vol.29, No.1 (2007) 池上雄大・谷若奈
３−２．租税行政
5/22 James Alm, Devising Administrative Policies for Improving Tax Compliance, Canadian Tax Journal, Volume 70, Supplement, 43 (2022) 吉野天・堂下蒼太
5/29 税務長官会議FTAの文書
一瀬ルアナ OECD (2017), Shining Light on the Shadow Economy: Opportunities and Threats
齋藤諒 OECD (2022), Towards Seamless Taxation: Supporting SMEs to Get Tax Right
谷若奈 OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration
虎本純也 OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration
堂下蒼太 OECD (2023), 2023 Progress Report on Tax Co-operation for the 21st Century
上田真琴 OECD (2019), Joint Audit 2019 - Enhancing Tax Co-operation and Improving Tax Certainty
吉野天 OECD (2022), Digital Services: Supporting SMEs to Get Tax Right
阿部冬星 OECD (2020), Forum on Tax Administration: Enhancing Reputational Risk Management
池上雄大 OECD(2019), Successful Tax Debt Management: Measuring Maturity and Supporting Change
佐々木恒太郎 OECD(2020), Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers
須田真綺 OECD (2020), Tax Debt Management Network: Enhancing International Tax Debt Management
三浦恵太 OECD(2019), Tax Compliance Burden Maturity Model
ゲスト 増田貴都弁護士
３−３．Law Review Article
6/05 準備日
6/12 Young Ran (Christine) Kim, Blockchain Initiatives for Tax Administration, 69 UCLA Law Review 240 (2022) 齋藤諒・虎本純也
6/19 Leandra Lederman, Does Enforcement Reduce Voluntary Tax Compliance? 2018 BYU Law Review 623 (2019) 一瀬ルアナ・上田真琴
6/26 Emily A. Satterthwaite, Tax Signaling, 74 Tax Law Review 259 (2021) 阿部冬星
４．まとめ
7/03 終講 ゲスト中村真由子弁護士