2022 Volume 77 Issue 1 Pages 1-22
This paper focuses on four cities in the southeast of Saitama Prefecture, which were identified as areas with low rates of local tax collection in the Tokyo metropolitan area.
This study aims to clarify the effect of regional differences in socio-economic (non-discretionary)factors on the tax collection measures of local governments in areas with low collection rates.
Specifically, the study focuses on changes in collection rates; the characteristics of non-discretionary factors; the recognition of low collection rates and non-discretionary factors; and the introduction and development of tax collection measures.
The findings are summarized as follows.
1) Regional differences in non-discretionary factors influenced the policy response of the four cities. Specifically, differences in non-discretionary factors of the four cities, such as average annual income and population flow rate, influenced the collection rate. Such a difference is a result of the recognition of the four cities of the low collection rate and its determinants. Thus, the result indicates a difference in the content of tax collection measures and the timing of introduction.
2) The difference in the opportunity to recognize the policy issues influenced the policy response of the four cities. Specifically, examples of the different external and internal factors are instruction and guidance from the national government, recommendation of city council members, the appointment of the mayor who is aware of the problem, and the independent analysis of the mayor and the department in charge. The four cities recognized the policy issues, because they were triggered at different times. As a result, a difference was observed in the timing and deployment of tax collection measures.
