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GOALS AND REFORMS OF CURRENT JAPANESE LOCAL TAX SYSTEM
https://doi.org/10.15057/27101
https://doi.org/10.15057/27101d572654a-23f6-4b99-87d9-8488b8673ab9
| 名前 / ファイル | ライセンス | アクション |
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HJlaw0430000170.pdf (2912941 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||
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| 公開日 | 2018-11-07 | |||||||||
| タイトル | ||||||||||
| タイトル | GOALS AND REFORMS OF CURRENT JAPANESE LOCAL TAX SYSTEM | |||||||||
| 言語 | en | |||||||||
| 作成者 |
木村, 俊介
× 木村, 俊介
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| アクセス権 | ||||||||||
| アクセス権 | open access | |||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This paper examines the structure of Japanese local revenue and the characteristics of the Japanese local tax system. Further, it examines the goal of financial autonomy in the Japanese context. Local revenue is mainly composed of the general revenue resources in terms of quantity and quality. These revenue sources accounted for 55.2% of the total local revenue in fiscal year 2012. Moreover, they are not earmarked for specific purposes and are essential for local autonomy. The key elements of the general revenue resources are the local taxes, the local transfer tax, the special local grants, and the local allocation tax. Local tax is the principal local revenue and the core method for the financial autonomy. However, the local tax system currently faces various issues. I identify several issues with the local tax system - disparity, sensitivity, overlap between national taxes and local taxes and discuss the need to enrich local autonomy. These are architectural issues that are closely related to the characteristics of the Japanese local tax system. Further, I examine the Japanese local tax reforms. The Japanese tax reform strategy involves two approaches - an urgent approach and a long-term approach. It would be preferable for the citizens to distinguish between these approaches when considering the local tax reforms. Finally, I suggest three goals for the Japanese local tax system. The first is to reduce disparity. In a manner, this is the hottest issue at present. The national government enacted several very important reforms such as the foundation of the local corporate special tax in 2008. The second goal is to enrich autonomy. In order to achieve this, the Trinity Reform was implemented in Japan from 2004 to 2006. Moreover, the local governments will receive additional tax revenue in the form of an increase in consumption tax in 2014. However, the issue of the gap between revenue and expenditure has become rather remarkable. The third goal is to stabilize the tax revenue, which is a significant agenda. In this context, the local governments have made much of the asset tax and the consumption tax. Moreover, the expansion of local consumption tax in 2014 could contribute to stability. However, the taxes on corporate income (which amount to 3 trillion yen) are still principal local taxes and they are very elastic to economic situation. How to deal with those elastic local taxes and to procure more stability for the local tax system seems to be more crucial. And as the concept of social values is becoming complicated, the reform of local tax system will be complex. But when we consider the future financial autonomy, the following point is significant. The local governments are required to be more and more sensitive to community needs in the framework of financial autonomy. And relationship between sensitivity and financial autonomy must be an indispensable combination in the contemporary society. | |||||||||
| 言語 | en | |||||||||
| 出版者 | ||||||||||
| 出版者 | Hitotsubashi University | |||||||||
| 日付 | ||||||||||
| 日付 | 2015-02 | |||||||||
| 日付タイプ | Issued | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 出版タイプ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
| selfDOI | ||||||||||
| ID登録 | 10.15057/27101 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 0073-2796 | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AA00207558 | |||||||||
| 収録物名 | ||||||||||
| 収録物名 | Hitotsubashi journal of law and politics | |||||||||
| 巻 | ||||||||||
| 巻 | 43 | |||||||||
| 開始ページ | ||||||||||
| 開始ページ | 17 | |||||||||
| 終了ページ | ||||||||||
| 終了ページ | 48 | |||||||||
