| Project/Area Number |
09490007
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
広領域
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| Research Institution | The University of Tokyo |
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Principal Investigator |
IHORI Toshio The University of Tokyo, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (40145652)
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| Co-Investigator(Kenkyū-buntansha) |
KAWARADA Takashi Kobe University of Commerce, School of Economics and Business Administration, Pr, 商経学部, 教授 (00169781)
URAHIGASHI Hisao Himeji Dokyo University, School of Law, Associate Professor, 法学部, 助教授 (60193968)
HAYASHI Hiroaki Kansai University, School of Economics, Associate Professor, 経済学部, 助教授 (20208630)
MAEDA Takashi Osaka Gakuin University, School of Economics, Professor, 経済学部, 教授 (70165645)
HAYASHI Yoshitugu Kwansei Gakuin University, School of Economics, Professor, 経済学部, 教授 (40122220)
川端 康之 関西大学, 商学部, 助教授 (70224839)
鈴木 一水 神戸大学, 経営学部, 助教授 (90235937)
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| Project Period (FY) |
1997 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
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| Budget Amount *help |
¥10,500,000 (Direct Cost: ¥10,500,000)
Fiscal Year 1998: ¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 1997: ¥7,000,000 (Direct Cost: ¥7,000,000)
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| Keywords | decentralization / tax system / local finance / local government management / tax and law / tax and accounting / 地方分権 / 法人税 / 会計責任 |
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| Research Abstract |
It is a purpose of this study to establish the taxation system under the decentralization at the degree which it is possible to implement , by adopting an approach from the tax law, an approach from the finance and moreover the accounting approach.
In the previous year. it built the basic frame work of the finance and the taxation system which accompanies the decentralization and it established the integrate study area having to do with a case of the learning which extends over the area of the financial , the tax law and the account.
Especially, it developed the integrate study by creating that the concept which is inclusive does as it is possible to become a common basis by grinding the basis concept of each field each other, and setting the basis concept of each field to it mutually.
In this year, it built an argument having to do with jurisprudence and the local finance integrate system which presupposed efficient-ness and moreover report responsibility achievement.
But, it was proved that the outer fence group financial condition aggravation brought a remarkable influence to the local finance condition with the rapid change of the economic environment in the step of the proof study and brought left a new problem.
That is, as for merely incorporating a concerned outer fence group into the local finance integrate system only by the debt guarantee to the outer fence group by the investment ratio to it, the self-government body management under the decentralization can not be effectively supported.
Therefore, we will make the basic approach and the concepts, to have analyzed the problem continuing-ly and to have been made clear by the present, a system and we entered the publication preparation where it should publish a study result.
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