地方分権と自治体の税収格差

抄録

Enhancement of local tax sources is indispensable for the establishment of local autonomy. However, it is pointed out that expansion of local tax sources leads to disparities in tax revenues among local governments.

Therefore, in this paper, after examining the tax source allocation by the central and local governments and the tax revenue disparities among local governments, the author analyzed the reforms to correct tax revenue disparities among local governments and the effect on the change in tax revenue gap. The author also studied the necessity to raise the local tax sources and rectify tax revenue disparities among local governments in the very difficult financial situation of Japan.