2001 Fiscal Year Final Research Report Summary
Decentralization and fiscal accountability of local governments
| Project/Area Number |
09630093
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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 | Osaka University |
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Principal Investigator |
SAITO Shin Osaka University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (70093565)
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| Project Period (FY) |
1997 – 1999
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| Keywords | local government / fisical accountability / fiscal transfer system / Local Allocation Tax / decentralization / ニュー・パブリック・マネジメント |
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| Research Abstract |
From the view point of the Decentralization now on process in Japan, we investigate the fiscal accountability for the local governments and the system of LOCAL ALLOCATION TAX(KOFUZEI in Japanese).
Major points of our research are as following. (1)Local governments should try to cut expenditure by using the methods of New Public Management. (2)Central government should try to deregulate Local governments. (3)Japanese fiscal transfer system between Central and Local governments especially through LOCAL ALLOCATION TAX hasn't much incentive for the Local governments to get more tax revenue. (4)And this feature of transfer system is main reason for Local governments without trying to get more tax revenue. (5)Thus, we have to change fiscal transfer system with incentive for getting tax revenue. (6)One of some proposals is to cut 50 % of LOCAL ALLOCATION TAX, and increase local tax with same amount.
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