| Project/Area Number |
05630054
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Saitama University |
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Principal Investigator |
KAWASE Mitsuyoshi Saitama University, Economics, Associate Professor, 経済学部, 助教授 (40195095)
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| Project Period (FY) |
1993 – 1994
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| Project Status |
Completed (Fiscal Year 1994)
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| Budget Amount *help |
¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 1994: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1993: ¥800,000 (Direct Cost: ¥800,000)
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| Keywords | inter governmental fiscal relation / adjustment system of local Public finance / reform of local public finance / centralization of power / 平均地権 / 土地公概念 / 地価税 / 土地増値税 / 総合土地税 / 財政調整 |
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| Research Abstract |
The common characteristics of intergovernmental fiscal relation in Taiwan and Korea are as follows.
1. The basic unit of local autonomy is not cities, towns and villages. In korea it is County, in Taiwan Prefecture.
2. The scale of national expenditure is much larger than that of local expenditure. One of the causes is concentration in national government of tax. Another is that they have few adiustment systems of local public finance.
3. As part of political democratization, they are engaged in a reform of local public finance. But they still have achieved few results.
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