市町村の財政構造の変化

―1995年度と2015年度の市町村財政のデータ比較を通して―

抄録

This study aims to examine the changes in the fiscal structure of all municipalities by analyzing fiscal data from 1995 to 2015. The results show that, first, the role of local allocation tax in total revenue has weakened over the study period. Second, the share of social welfare expenses in total expenditures has increased overall. Additionally, this share tends to be higher in urban municipalities. Third, urban municipalities increasingly tend to have limited fiscal flexibility and less fiscal leeway to implement discretionary policies.