| Project/Area Number |
20530277
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
MAEDA Takashi Kwansei Gakuin University, 経済学部, 教授 (70165645)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 固定資産税 / 固定資産評価 / 高齢社会 / 応益課税 / 課税自主権 / 償却資産 / 民間委託 / 公権力の行使 / 一般報償原理 / 個別報償原理 / 土地強化の均衡化 / 地方税の減免 / 負担水準 / 地方税原則 / 条例減免 / 償却資産講税 / 地方分権 / 不動産価格 / 資産評価 |
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| Research Abstract |
The recent government's policy to equalize assessment ratio of land for local real estate tax purpose has made the taxable land price close to the market one. We show it causes increase in disparities of real estate tax revenue among municipalities and increase in tax burden of elderly taxpayers, whose number is increasing in our aging society. Although these should be taken into consideration in the real estate tax reform, equity in benefit taxation is important too. We conclude that fiscal autonomy in taxation be strengthened to solve this problem.
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