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2001 Fiscal Year Final Research Report Summary

Decentralization and fiscal accountability of local governments

Research Project

Project/Area Number 09630093
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionOsaka University

Principal Investigator

SAITO Shin  Osaka University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (70093565)

Project Period (FY) 1997 – 1999
Keywordslocal government / fisical accountability / fiscal transfer system / Local Allocation Tax / decentralization / ニュー・パブリック・マネジメント
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.

  • Research Products

    (2 results)

All Other

All Publications (2 results)

  • [Publications] 齊藤 愼: "地方分権と所得課税のあり方"国際税制研究. 第4号. (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Saito, S.: "Fiscal accountability and auditing in Public sector (in Japanese)"Government Auditing Review (The Journal of the Board of Audit). No.18. 33-45 (1998)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2003-09-17  

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