2018 Fiscal Year Final Research Report
Positive Analysis on the Local Tax Revenue's Stability
Project/Area Number |
16K03703
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Public finance/Public economy
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Research Institution | Kansai University (2018) The University of Tokushima (2016-2017) |
Principal Investigator |
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Project Period (FY) |
2016-04-01 – 2019-03-31
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Keywords | 地方税 / 安定性 |
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.
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Free Research Field |
財政学
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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。
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