The Structure of Distribution-Based Taxation — A Theoretical Shift from Profit-Based to Distribution-Based Taxation —
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2026
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| _version_ | 1866901132706578432 |
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| author | Tsuchiya, Kiyoto |
| author_facet | Tsuchiya, Kiyoto |
| contents | <p><strong>Profit does not determine organizational survival; distribution structures do.</strong></p> <p>This paper presents a theoretical framework that redefines the tax base from profit to distribution in the context of modern economies where corporate taxation is increasingly hollowed out.</p> <p>Traditionally, taxation has been designed based on profit. However, due to the growing proportion of loss-making firms, profit-based taxation has become structurally less effective. At the same time, firms continue to distribute value regardless of profitability through compensation, expenses, and benefits.</p> <p>This study focuses on this fact and defines taxable capacity as emerging not from profit, but from distribution. Furthermore, it demonstrates that distribution is most concretely observable not in financial statements, but in accounting ledgers.</p> <p>The paper argues that ledger analysis is essential for identifying the tax base and highlights the limitations of fully automating this process through AI, due to its reliance on contextual interpretation and practical constraints.</p> <p>This study is theoretically connected to prior research on the pay ratio (DOI: 10.5281/zenodo.19107004), the distribution mechanism of firm behavior (DOI: 10.5281/zenodo.19181697), the observational structure of accounting (DOI: 10.5281/zenodo.19183968), retained earnings (DOI: 10.5281/zenodo.19160925), depreciation (DOI: 10.5281/zenodo.19162277), external reserves (DOI: 10.5281/zenodo.19162922), credit structure (DOI: 10.5281/zenodo.19175182), double liability (DOI: 10.5281/zenodo.19175998), the structure of compensation distribution (DOI: 10.5281/zenodo.19181052), and the study that conceptualizes firm behavior as a temporal structure (DOI: 10.5281/zenodo.19176547).</p> <p>Accordingly, this paper positions distribution as the fundamental basis of taxation and presents a distribution-based framework in which firm behavior is understood as a temporal and structural process.</p> <p> </p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19184499 |
| institution | Zenodo |
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| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | The Structure of Distribution-Based Taxation — A Theoretical Shift from Profit-Based to Distribution-Based Taxation — Tsuchiya, Kiyoto distribution-based taxation tax base ledger analysis corporate taxation Dozoku Compensation Pay Ratio AI limitations <p><strong>Profit does not determine organizational survival; distribution structures do.</strong></p> <p>This paper presents a theoretical framework that redefines the tax base from profit to distribution in the context of modern economies where corporate taxation is increasingly hollowed out.</p> <p>Traditionally, taxation has been designed based on profit. However, due to the growing proportion of loss-making firms, profit-based taxation has become structurally less effective. At the same time, firms continue to distribute value regardless of profitability through compensation, expenses, and benefits.</p> <p>This study focuses on this fact and defines taxable capacity as emerging not from profit, but from distribution. Furthermore, it demonstrates that distribution is most concretely observable not in financial statements, but in accounting ledgers.</p> <p>The paper argues that ledger analysis is essential for identifying the tax base and highlights the limitations of fully automating this process through AI, due to its reliance on contextual interpretation and practical constraints.</p> <p>This study is theoretically connected to prior research on the pay ratio (DOI: 10.5281/zenodo.19107004), the distribution mechanism of firm behavior (DOI: 10.5281/zenodo.19181697), the observational structure of accounting (DOI: 10.5281/zenodo.19183968), retained earnings (DOI: 10.5281/zenodo.19160925), depreciation (DOI: 10.5281/zenodo.19162277), external reserves (DOI: 10.5281/zenodo.19162922), credit structure (DOI: 10.5281/zenodo.19175182), double liability (DOI: 10.5281/zenodo.19175998), the structure of compensation distribution (DOI: 10.5281/zenodo.19181052), and the study that conceptualizes firm behavior as a temporal structure (DOI: 10.5281/zenodo.19176547).</p> <p>Accordingly, this paper positions distribution as the fundamental basis of taxation and presents a distribution-based framework in which firm behavior is understood as a temporal and structural process.</p> <p> </p> |
| title | The Structure of Distribution-Based Taxation — A Theoretical Shift from Profit-Based to Distribution-Based Taxation — |
| topic | distribution-based taxation tax base ledger analysis corporate taxation Dozoku Compensation Pay Ratio AI limitations |
| url | https://doi.org/10.5281/zenodo.19184499 |