Comparative Legal Study of Local Government Finance System in East Asian Countries-From the viewpoint of Constitutional arrangement between Central and Local Governments

地方政府财政体制的布局，应该按照最适合为居民提供哪些必不可少的服务来安排。这是从“单一制国家的地方政府”的先行者英国的宪政经验中得出的。这个研究项目证明，这种宪政安排不仅在日本，而且在韩国和台湾都是可以接受的。这种安排在多大程度上是可行的，在中国，在她的领土面积和人口几乎是一个联邦制国家，也成为可见的这项研究。

The layout of local government finance system should be arranged in accordance with what indispensable services could be delivered most appropriately for the inhabitants. This is drawn from the Constitutional experience in the United Kingdom, the forerunner of "local government in a unitary state". This research project has demonstrated this Constitutional arrangement is acceptable, not only in Japan but also in Korea and Taiwan. To what extent this arrangement is feasible in China, almost a federal state in her territorial size and population, has also become visible by this research study.