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Public Finance and the Tax System ; Structural Reforms toward the Decentralized Socierty

Research Project

Project/Area Number 12490034
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field 広領域
Research InstitutionKwansei Gakuin University

Principal Investigator

HAYASHI Yoshitsugu  Kwansei Gakuin University, Dept. of Economics, Professor, 経済学部, 教授 (40122220)

Co-Investigator(Kenkyū-buntansha) KAWABATA Yasuyuki  Yokohama National University, Graduate School of International Social Science, Associate Professor, 大学院・国際社会科学研究科, 助教授 (70224839)
TOTANI Hiroyuki  Osaka Sangyou University, Dept.of Economics, Professor, 経済学部, 教授 (50188752)
HAYASHI Hiroaki  Kansai University, Dept. of Economics, Professor, 経済学部, 教授 (20208630)
KAWARADA Takashi  Kobe University of Commerce Professor, Dept. of Commerce and Economics, Professor, 商経学部, 教授 (00169781)
MAEDA Takashi  Osaka Gakuin University, Dept. of Economics, Professor, 経済学部, 教授 (70165645)
井堀 利宏  東京大学, 大学院・経済学研究科, 教授 (40145652)
Project Period (FY) 2000 – 2001
Project Status Completed (Fiscal Year 2001)
Budget Amount *help
¥13,600,000 (Direct Cost: ¥13,600,000)
Fiscal Year 2001: ¥4,900,000 (Direct Cost: ¥4,900,000)
Fiscal Year 2000: ¥8,700,000 (Direct Cost: ¥8,700,000)
Keywordsagency delegated functions / local tax / local allocation tax / national treasury disbusements / independent local economy / a role of local goverments / new public management (NPM) / an introduction of the private sector vitalization / 地方分権一括法 / 国と地方の財政関係 / 財政構造改革 / 自治体の会計責任 / 地方税制 / 固定資産税 / 貸借対照表 / 会計システム
Research Abstract

After Mac, men, of the Onmibus Decentralization Act of 2000, the national-local fiscal relations have now entered a new phase. Agency delegted functions had been abolished and tax autonomy of local governments has been strengthened by the Act, while drastic refoms in the local revenue system have not been made and local taxes, local allocation tax and national treasury disbursements have not been changed to realize the desirable state of decentralization. Besides, fiscal management of local governments has not been improved yet and it isn't fit to the decntralized fiscal system.
From the viewpoint of public finance, accounting and law, our two-year research project is focused on what the local fiscal sysytem should be.Our conclusion is as follows : Major local taxes such as inhabtants tax and local consumption tax should be reformed to expand total revenue of local governments, and fiscal transfers from national government to local governments should be reduced to decrease the national control on local local governments.
As a gap in fiscal capacity among localities would be enlarged by such a reform, our reccomendations are that local economic system be reorganized tobe independent without public works funded by the national government and that the national government provide a proper local finance adjustment system which guarantees a real minimum standard of public services. In order to improveefficiency in local governnance, the role of local governments, which had been too much enlarged in 1970s, and the ways of service provision should be also reviewed, and new public management measures must be more applied by local governments.
In conclusion, market mechanism should be introduced into more aspects of local public finance through an introduction of the Private sector vitalization and an utilization of the bebefit principle.

Report

(3 results)
  • 2001 Annual Research Report   Final Research Report Summary
  • 2000 Annual Research Report
  • Research Products

    (42 results)

All Other

All Publications (42 results)

  • [Publications] 川端康之: "環境税をめぐる法的問題"税研. 第92号. 23-28 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 林宏昭: "国から地方への税源移譲問題"国際税制研究. 第7号. 111-117 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 林宜嗣: "近畿圏活性化の処方箋はなにか"河川レビュー. 第30巻・第3号. 16-21 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 前田高志: "地方分権化の理念と地方税"地方税. 第52巻・第12号. 2-7 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 戸谷裕之: "尼崎市における税構造の現状と課題"TOMORROW. 第15巻・第2号. 25-29 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 前田高志: "レベニュー・シェアリング制度の再検証 -アメリカ型地方交付税はなぜ根づかなかったのか-"都市問題研究. 第54巻・第2号. 25-37 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 林 宏昭: "中央経済社"これからの地方税システム-分権社会への構造改革指針-. 175 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Kawabata, Y: "Legal Issues of the Enviroment Tax"ZEIKEN. Vol.92, No.1. (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Hayashi, H: "The Problem of Tax Transfer From the National Government to Local Goverments"International Tax Study. No, 7. 23-28 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Hayashi, Y: "How Revitalize the Kinki Area?"River Review. Vol.30, No.3. 111-117 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Maeda, T: "Fiscal Decentralizatio and the Local Tax System"Local Tax. Vol.52, No.12. 16-21 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Maeda, T: "Some Lessons From the Experience of General Revenue Sharing in the U.S. Frderal System"Journal of Municipal Problems. Vol.54, No.2. 25-37 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Totani, H: "Tax Revenue Structure of the City of Amagasaki"TOMMORROW. Vol.15, No.3-4. 25-29 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Hayashi, H: "Local Tax Reform : Structural Reform towards the Decentralized Sciety"Chuo-Keizaisha. 175pp (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 川端 康之: "環境税をめぐる法的問題"税研. 第92号. 23-28 (2000)

    • Related Report
      2001 Annual Research Report
  • [Publications] 林 宏昭: "国から地方への税源移譲問題"国際税制研究. 第7号. 111-117 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 林 宣嗣: "近畿圏活性化の処方箋はなにか"河川レビュー. 第30巻・第3号. 16-21 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 前田 高志: "地方分権化の理念と地方税"地方税. 第52巻・第12号. 2-7 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 戸谷 裕之: "尼崎市における税構造の現状と課題"TOMORROW. 第15巻・第3・4号. 25-29 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 前田 高志: "レベニュー・シェアリング制度の再検証-アメリカ型地方交付税はなぜ根付かなかったのか-"都市問題研究. 第54巻・第2号. 25-37 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 林 宏昭: "中央経済社"これからの地方税システム-分権社会への構造改革指針-. 175 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 林宜嗣: "福祉サービスと地方財政"都市問題研究. 52巻4号. 3-18 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "社会資本整備における公と民-都市社会資本の財源-"市政. 49巻5号. 22-27 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "国庫支出金の一般財源化に関する経済分析"RPレビュー. 2号. 12-17 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "動き始めた相続・贈与税の改正をめ"税理. 43巻9号. 2-7 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "地方分権社会の行方-見えてきた分社会権型-"21世紀ひようご. 81号. 1-5 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "分権時代における公共サービスと受益者負担"地方自治職員研修. 459号. 24-25 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宜嗣: "東京一極集中の再開と地方問題"地域開発. 436号. 25-29 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 井堀利宏: "Defense Expenditures and Allied Cooperation"Journal of Conflict Resolution. 第44巻6号. 854-867 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 井堀利宏: "Wealth Taxation and Economic Growth"Journal of Public Economics. 第79巻1号. 129-148 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 前田高志: "地方基幹税としての固定資産税の今後のあり方について"総合税制研究. 第9号. 165-192 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 前田高志: "地方税における所得課税のあり方"税. 第56巻1号. 46-47 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宏昭: "21世紀を迎えた都市財政の課題"TOMORROW. 第15巻3・4号(未定). (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 林宏昭: "都市圏の自治体と地方交付税"ビジョン21. 第4号(未定). (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 戸谷裕之: "尼崎市における税構造の現状と課題"TOMORROW. 第15巻3・4号(未定). (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 川端康之: "リパッケージングとパス・スルーに対する所得課税のあり方"租税研究. 609号. 121-136 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 川端康之: "環境税をめぐる法的問題"税研. 第92号. 23-28 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 川端康之: "利子・配当等、株式譲渡益などの課税制度"税経通信. 第55巻12号. 101-107 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 川端康之,三浦真理子(共訳)(横浜国際租税法研究会): "1987年オランダ・モデル租税条約"租税研究. 第612号. 91-103 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 川端康之: "高齢社会の資産形成におけるリパッケージングとパス・スルー"総合税制研究. 第9号. 60-72 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 瓦田太賀四: "地方自治体における貸借対照表"商大論集. 第51巻5号. 123-144 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 井堀利宏: "Consumption Tax Policy and the Taxation of Capital Income"Raymond Batina Oxford University Press. 324 (2000)

    • Related Report
      2000 Annual Research Report

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Published: 2000-04-01   Modified: 2016-04-21  

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