| Project/Area Number |
12490034
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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 | Kwansei Gakuin University |
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Principal Investigator |
HAYASHI Yoshitsugu Kwansei Gakuin University, Dept. of Economics, Professor, 経済学部, 教授 (40122220)
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| 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)
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| Project Period (FY) |
2000 – 2001
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| Project Status |
Completed (Fiscal Year 2001)
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| 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)
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| Keywords | agency 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 |
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| 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.
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