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Positive Analysis on the Local Tax Revenue's Stability

Research Project

Project/Area Number 16K03703
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public finance/Public economy
Research InstitutionKansai University (2018)
The University of Tokushima (2016-2017)

Principal Investigator

Ishida Kazuyuki  関西大学, 商学部, 教授 (30318844)

Project Period (FY) 2016-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Keywords地方税 / 安定性 / 財政学 / 課税ベース
Outline of Final Research Achievements

This study is a research study to empirically analyze the stability of local tax revenue for the purpose of securing stable local financial resources, which is one of the issues faced by local administrative and financial plans. As a result of this effort, first, this research showed a certain relationship between the diversity. And second, the local taxation system does not convey tax base changes directly to the tax revenue, but it is to suppress the change of tax revenue by the mechanism of tax system such as to weakening radical changes of tax burden for taxpayer and the viewpoint of stable securing of tax revenue.

Academic Significance and Societal Importance of the Research Achievements

本研究は、地方税制におけるビルトインスタビライザーの効果を検証したものといえる。税制におけるビルトインスタビライザーの効果を、とりわけ地方税について検証することは、税収の安定的な確保を重視する地方税制のあり方や改革論にとって意義あるアプローチであると考えられる。
また、地方行財政のあり方や改革の動向に関する調査研究は、海外との制度比較分析のアプローチを含めて、現実的な課題に向き合うものとして有意義であると考えられる。

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (6 results)

All 2019 2018

All Journal Article (2 results) Presentation (4 results)

  • [Journal Article] 森林環境税の租税論2018

    • Author(s)
      石田和之
    • Journal Title

      森林環境2018

      Volume: 3月号 Pages: 10-24

    • NAID

      40021509247

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 法人事業税の税率の推移2018

    • Author(s)
      石田和之
    • Journal Title

      税

      Volume: 10月号 Pages: 282-293

    • Related Report
      2018 Annual Research Report
  • [Presentation] The Civil Service Exam and Public Administration: Comparing Tokyo and Seoul2019

    • Author(s)
      Cho, B Shine, Kazuyuki Ishida and Wonkang Lee
    • Organizer
      ASPA 2019 Annual Conference
    • Related Report
      2018 Annual Research Report
  • [Presentation] 地方法人課税の安定性と普遍性2018

    • Author(s)
      石田和之
    • Organizer
      獨協大学大学院経済学研究科研究会
    • Related Report
      2018 Annual Research Report
  • [Presentation] 森林環境税について2018

    • Author(s)
      石田和之
    • Organizer
      京都大学財政学研究会
    • Related Report
      2018 Annual Research Report
  • [Presentation] 森林環境税の検討2018

    • Author(s)
      石田和之
    • Organizer
      関西大学商学部商学会
    • Related Report
      2018 Annual Research Report

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Published: 2016-04-21   Modified: 2020-03-30  

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