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アイテム
わが国の法人税法における役員給与とエージェンシー理論
https://hue.repo.nii.ac.jp/records/801
https://hue.repo.nii.ac.jp/records/8019f72e97c-cb83-42ee-ba32-8627f2409ff7
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
keizai2011340312.pdf (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-02-28 | |||||||||||
| タイトル | ||||||||||||
| タイトル | わが国の法人税法における役員給与とエージェンシー理論 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Executive Compensation in the Corporation Tax Act of Japan : Applying Agency Theory | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
一橋, 信之
× 一橋, 信之
× Hitotsubashi, Nobuyuki
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| 内容記述 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | Executive compensation in the Coproration Tax Act of Japan has been an extremely controversial subject so far. The Coproration Tax Act treats executive compensation not as charges against revenue, but as exclusion from charges against revenue in principle for the purpose of prevention of tax avoidance, while taxpayers interpret it as charges against revenue in the light of the Companies Act. This manner of treatment of the Tax Authority is inconsistent with the Companies Act. Another influential regulation on executive compensation is the restriction of charges against revenue for executive compensations in one-member companies in the Corporation Tax Act which was started in 2006 and it was finally repealed in 2010. This paper examined this regulation from the perspective of the corporate governance. In consequence, agency theory approach tells us that executive compensation in one-member companies must be less than in widely held nonfamily corporations just as much as its agency costs. It means that the restriction of charges against revenue for executive compensation in one-member companies in the Corporation Tax Act is justified in the light of economic perspective. | |||||||||||
| 書誌情報 |
広島経済大学経済研究論集 en : HUE Journal of Economics and Business 巻 34, 号 3, p. 135-152, 発行日 2011-12-31 |
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| 出版者 | ||||||||||||
| 出版者 | 広島経済大学経済学会 | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 0387-1436 | |||||||||||
| 書誌レコードID | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00212083 | |||||||||||
| フォーマット | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | application/pdf | |||||||||||
| 著者版フラグ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
