| Project/Area Number |
17K13753
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public finance/Public economy
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| Research Institution | Meiji University (2019-2020)
The Tokyo Institute for Municipal Research (2017-2018) |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2020: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2019: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2018: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2017: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
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| Keywords | デンマーク / 納税者の反乱 / 地方税 / 租税抵抗 / 租税合意 / 進歩党 / コロナ財政 / 国際比較 / 政府間協議制度 / 政府間協調 / 中間団体 / コーポラティズム / 課税自主権 / 所得税 / 地方財政 / 財政学 / 福祉サービス |
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| Outline of Final Research Achievements |
Using the case of the "Tax Revolts" in Denmark in the early 1970s as a case study, this study analyzes the mechanisms that were used to reach an agreement on the heavy tax burden in Denmark, from the perspective of public finance. In Denmark, the burden of local income tax is particularly heavy, and it was clarified that the relationship between local taxes and social services and the role of local government representative organizations are important in reaching an agreement on the heavy tax burden. In addition, I clarified that the role of safety nets, such as the existing income security system, and intermediate organizations, such as national trade unions and local government representative organizations, had an impact on the background regarding the lack of discussion on the demand for VAT (Value Added Tax) reduction in Denmark under COVID-19.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究ではデンマークを事例に租税負担をめぐる合意形成メカニズムについての研究を行った。デンマークの地方税制に関する研究は国内外でも非常に少なく、本研究によってデンマークの高い地方税率がいかに維持されてきたのかを明らかにした点は学術的な意義がある。本研究で明らかにしたとおり、租税負担をめぐる合意には地方税が重要なファクターとなっていたが、自治体の課税自主権、高い税率、財源保障を両立させるためには地方政府代表組織が強固なネットワークを構築する必要があった。この研究結果は、近年の税源偏在是正措置やふるさと納税等の自治体間の競争を促す政策に対して、自治体間協調の必要性を示唆するものであると考えられる。
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