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2001 Fiscal Year Final Research Report Summary

Public Finance and the Tax System ; Structural Reforms toward the Decentralized Socierty

Research Project

Project/Area Number 12490034
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field 広領域
Research InstitutionKwansei Gakuin University

Principal Investigator

HAYASHI Yoshitsugu  Kwansei Gakuin University, Dept. of Economics, Professor, 経済学部, 教授 (40122220)

Co-Investigator(Kenkyū-buntansha) KAWABATA Yasuyuki  Yokohama National University, Graduate School of International Social Science, Associate Professor, 大学院・国際社会科学研究科, 助教授 (70224839)
TOTANI Hiroyuki  Osaka Sangyou University, Dept.of Economics, Professor, 経済学部, 教授 (50188752)
HAYASHI Hiroaki  Kansai University, Dept. of Economics, Professor, 経済学部, 教授 (20208630)
KAWARADA Takashi  Kobe University of Commerce Professor, Dept. of Commerce and Economics, Professor, 商経学部, 教授 (00169781)
MAEDA Takashi  Osaka Gakuin University, Dept. of Economics, Professor, 経済学部, 教授 (70165645)
Project Period (FY) 2000 – 2001
Keywordsagency delegated functions / local tax / local allocation tax / national treasury disbusements / independent local economy / a role of local goverments / new public management (NPM) / an introduction of the private sector vitalization
Research Abstract

After Mac, men, of the Onmibus Decentralization Act of 2000, the national-local fiscal relations have now entered a new phase. Agency delegted functions had been abolished and tax autonomy of local governments has been strengthened by the Act, while drastic refoms in the local revenue system have not been made and local taxes, local allocation tax and national treasury disbursements have not been changed to realize the desirable state of decentralization. Besides, fiscal management of local governments has not been improved yet and it isn't fit to the decntralized fiscal system.
From the viewpoint of public finance, accounting and law, our two-year research project is focused on what the local fiscal sysytem should be.Our conclusion is as follows : Major local taxes such as inhabtants tax and local consumption tax should be reformed to expand total revenue of local governments, and fiscal transfers from national government to local governments should be reduced to decrease the national control on local local governments.
As a gap in fiscal capacity among localities would be enlarged by such a reform, our reccomendations are that local economic system be reorganized tobe independent without public works funded by the national government and that the national government provide a proper local finance adjustment system which guarantees a real minimum standard of public services. In order to improveefficiency in local governnance, the role of local governments, which had been too much enlarged in 1970s, and the ways of service provision should be also reviewed, and new public management measures must be more applied by local governments.
In conclusion, market mechanism should be introduced into more aspects of local public finance through an introduction of the Private sector vitalization and an utilization of the bebefit principle.

  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 川端康之: "環境税をめぐる法的問題"税研. 第92号. 23-28 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 林宏昭: "国から地方への税源移譲問題"国際税制研究. 第7号. 111-117 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 林宜嗣: "近畿圏活性化の処方箋はなにか"河川レビュー. 第30巻・第3号. 16-21 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 前田高志: "地方分権化の理念と地方税"地方税. 第52巻・第12号. 2-7 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 戸谷裕之: "尼崎市における税構造の現状と課題"TOMORROW. 第15巻・第2号. 25-29 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 前田高志: "レベニュー・シェアリング制度の再検証 -アメリカ型地方交付税はなぜ根づかなかったのか-"都市問題研究. 第54巻・第2号. 25-37 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 林 宏昭: "中央経済社"これからの地方税システム-分権社会への構造改革指針-. 175 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Kawabata, Y: "Legal Issues of the Enviroment Tax"ZEIKEN. Vol.92, No.1. (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hayashi, H: "The Problem of Tax Transfer From the National Government to Local Goverments"International Tax Study. No, 7. 23-28 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hayashi, Y: "How Revitalize the Kinki Area?"River Review. Vol.30, No.3. 111-117 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Maeda, T: "Fiscal Decentralizatio and the Local Tax System"Local Tax. Vol.52, No.12. 16-21 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Maeda, T: "Some Lessons From the Experience of General Revenue Sharing in the U.S. Frderal System"Journal of Municipal Problems. Vol.54, No.2. 25-37 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Totani, H: "Tax Revenue Structure of the City of Amagasaki"TOMMORROW. Vol.15, No.3-4. 25-29 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hayashi, H: "Local Tax Reform : Structural Reform towards the Decentralized Sciety"Chuo-Keizaisha. 175pp (2001)

    • 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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