Decentralization and transference of tax revenue sources
Grant-in-Aid for Scientific Research (C)
|Allocation Type||Single-year Grants |
Public finance/Monetary economics
|Research Institution||Osaka University |
SAITO Shin Osaka University, Graduate School of Economics, Prof., 経済学研究科, 教授 (70093565)
|Project Period (FY)
2003 – 2005
Completed(Fiscal Year 2005)
|Budget Amount *help
¥3,300,000 (Direct Cost : ¥3,300,000)
Fiscal Year 2005 : ¥800,000 (Direct Cost : ¥800,000)
Fiscal Year 2004 : ¥1,100,000 (Direct Cost : ¥1,100,000)
Fiscal Year 2003 : ¥1,400,000 (Direct Cost : ¥1,400,000)
|Keywords||long-term debt assumed / primary balance / intergovernmental fiscal relation / New Public Management / taxation of beneficiaries / right of taxation / 地方分権 / 税源移譲 / 財政調整 / 税源格差 / 国庫支出金 / 地方交付税 / 三位一体改革 / 三位一体の改革 / 補助金 / 歳出の効率化 / PFI / 提案審査 / VFM / 奨励的補助金 / 非効率生|
We investigate the desired allocation of fiscal resources, and tried to present a clear vision of Local Governments Reform, which is required to put the old processes to work in better ways in Japan. This Reform will be needed to achieve Decentralization now on process in Japan.
Major points of our research are as following.
(1)Reduction of long-term debt assumed is a challenging target, but it is applicable for immediate goal to adopt the concept of primary balance.
(2)From this point of primary balance, Local Public Finance maintained a balanced budget. On another front, a primary balance of central government is gigantic deficit.
(3)Curtailment of expenditure by local authority is necessary, for Transfer from central government is huge budget.
(4)Utility evaluation is most suitable for "Three in One" Reform. It is not appropriate to use difference between present allocation and simulated allocation.
(5)Thus, we have to investigate the desired allocation of fiscal resources between central and local government, in stead of regarding difference by Devolution.
Research Products (5results)