Research on the fiscal bases of the municipalities at the tourist areas for achieving the sustainable regions

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K12577
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 80020:Tourism studies-related
• Research Institution: Shizuoka University
• Principal Investigator: OTA Takayuki 静岡大学, 人文社会科学部, 教授 (50467221)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 観光のダイナミズム / 持続可能な発展 / 観光地 / 財政的基盤

Outline of Final Research Achievements

I focused on the 'Tourist/ Tourism Area Life Cycle ’hypothesis and seasonality of tourism demand to clarify these impacts on the local public finances in tourist areas, while also paying attention to the ongoing digitalisation of local administration in order to examine the financial basis for the realisation of‘the sustainable tourist area'.
This research findings are as follows. First, the tax revenues of the local public finances are strongly influenced by fluctuations in tourism demand. As a result, it depends on fiscal transfers from the central government, so these local public finances are also influenced by fiscal reforms in the central government. Therefore, the key to the sustainability of these local public finances is to secure their own financial resources. Secondly, the ongoing digitalisation in local administration enables efficient administrative service supply in one respect, but it is necessary to establish a face-to-face, detailed service supply system.

Free Research Field

地域政策

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的、社会的意義は以下の通りである。第1に、本研究に取り組むことで、地方財政学の分野に観光地財政のテーマを位置づけるきっかけを得た。本研究の成果は地方財政のテキスト『入門　地方財政』の1章として公表する機会を得たが、管見の限り観光地財政を扱ったテキストは本書以外にない。第2に、観光地財政の特質を明らかにした本研究の成果は、宿泊税の導入を検討する自治体で注目され、検討の場に招かれて講義し、議論するとともに、導入を支援する機会を得た。第3に、地方行政のデジタル化の議論はドイツ・ボン大学で注目され、経済社会のデジタル化をテーマにした国際共同研究に参加し、共同で成果を公表する機会を得た。