都市基盤整備財源としての受益者負担金制度の課題

抄録

Urban capital improvement projects in local governments have recently faced problems with regard to the adjustment of cost sharing as well as the strict requirement of accountability in the utilization of public money. Inter-governmental aid, which had supported local capital improvement projects, has been cut severely. Moreover, historically, the most striking feature of the exaction policy in Japan is its reliance on regulatory power to generate revenue for public purposes. Under such a severe financial situation, these projects need a more efficient and rational approach toward decision-making for the distribution of benefits among related parties. The purpose of this paper is twofold. First, it reviews the historical background and current situation of the financial system of the urban capital improvement projects. Second, we will explain a desirable financial system that is free from friction with local residents. In order to do so, we will start with an analysis of the historical and legal aspects of the impact fee system. Next, focusing on the sewer impact fee, we will reveal an implicit mechanism that functions as a “special assessment.”.