グリーンウォッシングと法人税制優遇：インドにおける環境控除の悪用に対する法的保護
Greenwashing and Corporate Tax Incentives: Legal Safeguards against Misuse of Environmental Deductions in India (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
インドでは環境関連の税制優遇措置が存在するが、定義の曖昧さや検証不足によりグリーンウォッシングの悪用リスクがある。本論文は所得税法やGAAR等の法的枠組みを分析し、BRSRを外部検証として活用する提案を行う。EUやOECDの事例を参考に、成果連動型の税制優遇が財政健全性とネットゼロ目標達成に寄与すると結論付ける。
English
This paper analyzes India's environmental tax incentives and their vulnerability to greenwashing due to vague definitions and lack of verification. It examines legal frameworks like GAAR and proposes using BRSR as an external verification mechanism. Drawing on EU and OECD examples, it suggests outcome-based tax incentives to enhance fiscal integrity and support net-zero goals.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、税制優遇とグリーンウォッシュ防止の連携はまだ議論が少ない。本論文の成果連動型インセンティブの提案は、日本のGX税制やSSBJ開示との整合性を検討する上で参考になる。
In the global GX context
This paper contributes to global discourse on greenwashing and fiscal policy, offering insights for jurisdictions implementing green tax incentives. Its proposal to link tax deductions with sustainability reporting (BRSR) aligns with global trends toward outcome-based regulation and could inform ISSB-aligned disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides a legal analysis of greenwashing in tax incentives, useful for comparative policy research.
🏢実務担当者:Highlights risks of greenwashing in tax incentives and suggests verification mechanisms that could be adopted in corporate sustainability reporting.
🏛政策担当者:Offers policy recommendations for designing green tax incentives with anti-abuse safeguards, relevant for regulators in emerging economies.
📄 Abstract（原文）
In India several environmental friendly corporate tax measures have been incorporated like accelerated depreciation on green assets, deductions for establishing renewable energy projects, etc., besides recently also announced CSR relief scheme which links CSR with tax relief. Due to lack of clear statutory definition, results-oriented conditions and third party verification there lies a lot of possibility of abuse through green washing which means strategic overstatement of environmental commitment by companies for financial gain. This paper adopts a doctrinal approach wherein legal framework of environmental deductions under the Income-tax Act, 2025 and the older acts in 1961, amendments to the said acts through Finance Acts and the guidance issued by the Central Board of Direct Taxes (CBDT) are examined. By doing so we examine the use of general anti-abuse doctrine i.e., GAAR, Substance over form doctrine and the revisionary powers of Commissioner in relation to green deductions and point out the loopholes in the said laws which provide opportunities for abuse. Thereafter we try to examine the scope of applicability of the core assurance framework of Business Responsibility and Sustainability Reporting (BRSR) as an external verification mechanism for making tax deduction conditional. Learning lessons from experiences in other jurisdictions like green taxonomy, the linkage between incentives in the European Union and the guidelines set by the OECD for environmental taxes, this paper provides some mechanisms both statutory and administrative which could deter greenwashing practices. The findings show that linking fiscal incentives to outcome-based measurements could help in meeting the twin objectives of increasing fiscal integrity and also India’s goal of achieving net-zero emissions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.48175/ijarsct-38213first seen 2026-09-09 05:44:38 · last seen 2026-09-21 05:19:59
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