Tax Dispute Resolution and Taxpayer Screening

Sato Hideki ()
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Sato Hideki: Fukuoka Women’s University, Department of International Liberal Arts, Fukuoka, Japan

Asian Journal of Law and Economics, 2019, vol. 10, issue 1, 4

Abstract: 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.

Keywords: alternative disputes resolution; income tax; national tax tribunal; screening; tax disputes (search for similar items in EconPapers)
JEL-codes: K34 K41 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1515/ajle-2018-0008

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