A research on the actual state and effectiveness of the fiscal transfer system in educational budgeting of local governments

• Project/Area Number: 16H07392
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Single-year Grants
• Research Field: Education
• Research Institution: The University of Aizu Junior College Division
• Principal Investigator: SAKURAI Naoki 会津大学短期大学部, 幼児教育学科, 講師 (60785385)
• Project Period (FY): 2016-08-26 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000); Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
• Keywords: 教育財政 / 地方交付税 / 基準財政需要額 / 教育予算編成 / 財政トランスファー / 教育予算 / 地方財政 / 自治体予算 / 地方教育財政 / 地方交付税制度 / 市町村財政

Outline of Final Research Achievements

This research focused on formula for base fiscal needs of the local allocation tax system and clarified how the formula is recognized, used and reflected in the budgeting process by local governments.
In the first year, interview survey was executed as preliminary survey. In the second year, based on the result of the interview, I conducted that the questionnaire survey for about 830 local government educational authorities, which suggests that the local allocation tax was not almost recognized at the process of educational budgeting.

Research Products

• [Remarks] researchmap
  • URL: http://researchmap.jp/naokis/