The Factor of Prefectural Difference in the Local Governments' High-school Personnel Expenditures

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K13068
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 09010:Education-related
• Research Institution: Teikyo University
• Principal Investigator: Konyuba Hideyuki 帝京大学, 教育学部, 准教授 (70609750)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: 高校教育費 / 地方交付税 / 財源

Outline of Final Research Achievements

Since the previous studies indicated the necessity of examining local fiscal plans for research focusing on the standard fiscal demand amount, we mainly analyzed local fiscal plans. First, we conducted an institutional analysis of local fiscal plans, examining the relationship between the unit salary of high school teachers in local fiscal plans and the local allocation tax base fiscal demand amount related to high school teacher salaries, and the difference between the local allocation tax base fiscal demand amount and each prefecture's salary expenditure amount. We also examined the relationship between local fiscal planning and the standard fiscal demand, but found no relationship between the two in terms of actual values. Second, the institutional analysis of the local fiscal plan examined the main factors affecting the salary-related expenses of high school teachers from the perspective of the calculation method of salary unit price, salary revision rate, and capacity management.

Free Research Field

教育行政学

Academic Significance and Societal Importance of the Research Achievements

教育行政学では主に国庫補助金を対象とした分析が多く行われており、地方交付税交付金を財源とした予算に関する研究は少ない状況にある。そこで、主に財政学における財源保障分析を目的とした地方交付税研究などを参照しながら分析の枠組みを構築し、地方交付税の総額に影響を与えうる地方財政計画の制度分析等を実施したことが学術的意義となる。