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Public Finance and the Tax System ; Structural Reforms toward the Decentralized Socierty

公共财政和税收制度；

基本信息

批准号：
12490034
负责人：
HAYASHI Yoshitsugu
金额：
$ 8.7万
依托单位：
Kwansei Gakuin University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2000
资助国家：
日本
起止时间：
2000 至 2001
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-12490034/
关键词：
agency delegated functions local tax local allocation tax national treasury disbusements independent local economy a role of local goverments new public management (NPM)an introduction of the private sector vitalization 地方分権一括法国と地方の財政関

项目摘要

After Mac, men, of the Onmibus Decentralization Act of 2000, the national-local fiscal relations have now entered a new phase. Agency delegted functions had been abolished and tax autonomy of local governments has been strengthened by the Act, while drastic refoms in the local revenue system have not been made and local taxes, local allocation tax and national treasury disbursements have not been changed to realize the desirable state of decentralization. Besides, fiscal management of local governments has not been improved yet and it isn't fit to the decntralized fiscal system.From the viewpoint of public finance, accounting and law, our two-year research project is focused on what the local fiscal sysytem should be.Our conclusion is as follows : Major local taxes such as inhabtants tax and local consumption tax should be reformed to expand total revenue of local governments, and fiscal transfers from national government to local governments should be reduced to decrease the national control on local local governments.As a gap in fiscal capacity among localities would be enlarged by such a reform, our reccomendations are that local economic system be reorganized tobe independent without public works funded by the national government and that the national government provide a proper local finance adjustment system which guarantees a real minimum standard of public services. In order to improveefficiency in local governnance, the role of local governments, which had been too much enlarged in 1970s, and the ways of service provision should be also reviewed, and new public management measures must be more applied by local governments.In conclusion, market mechanism should be introduced into more aspects of local public finance through an introduction of the Private sector vitalization and an utilization of the bebefit principle.

2000年《地方分权法》颁布后，国家与地方财政关系进入了一个新的阶段。该法取消了机构的授权职能，加强了地方政府的税收自主权，但地方税收制度没有进行重大改革，地方税、地方拨款税和国库支出没有改变，以实现理想的权力下放状态。同时，我国地方政府财政管理水平还有待提高，与分权财政体制不相适应，本文从财政学、会计学和法学的角度，对我国地方财政体制进行了为期两年的研究，得出以下结论：对地方主要税种如居民税、地方消费税等进行改革，扩大地方政府总收入，减少中央政府对地方政府的财政转移支付，减少国家对地方政府的控制，这种改革会扩大地方之间的财政能力差距，我们的建议是，地方经济体系应重新组织，使其独立，而不需要由国家政府资助的公共工程，政府提供一个适当的地方财政调节系统，保证公共服务的真实的最低标准。为了提高地方政府的治理效率，必须重新审视70年代以来地方政府的角色和服务提供方式，并更多地采用新的公共管理措施。通过引入私营部门的活力和利用市场机制，适当原则。