2009 Volume 32 Issue 2 Pages 63-70
The forest environment tax is an original taxation system, which was introduced in Kochi Prefecture in 2003 and later spread to the entire country. It can be classified into three types: “problem solution type,” “special target type,” and “function valuing type” by analyzing the introduction form by the factor analysis, though it was formally a system that looked like. Further, it is understood that most administrative divisions belong to the “function valuing type.” Moreover, when the difference at the introduction time was analyzed by conducting a heavy regression analysis, it was clarified that there was a difference in the introduction purpose between a forerunner administrative division and subsequent administrative divisions.
