The tax revenue of 46 prefectures excluding the Tokyo Metropolitan Government amounted to ¥11.9 trillion in FY2009. This was 96.0% of the determined collection amount. The collection expenditure, ¥409 billion, was equivalent to 3.45% of the revenue. Raising the tax revenue requires increasing collection costs at the same time.
If we ignore the subscripts representing the prefectures, the determined collection amount is denoted as
ft, tax collection costs as
tc, revenue as
tr, and arrear
np is given as
np=ft－tr. The function of
tc to
tc is expressed as
tc=tc, that of
tr to
tc as
tr=atc where
a means the slope
tr/tc── the relationship between
tc and
tr should be linear ──, and
np to
tc as
np=ft－atc. We can derive the formula
tc^{*}=ft/(1
+a), where
np^{*}=tc^{*}. Through additional tax collection expenditures, the net revenue
tr－tc would marginally increase where
np exceeds
tc, but would marginally decrease where
np<tc. If
tc^{*} is calculated at the point
np^{*}=tc^{*},
tr^{*}=atc^{*} and
np^{*}=ft－tr^{*}^{ }are given. Therefore, we can obtain
tc^{*},
tr^{*} and
np^{*} at point
np^{*}=tc^{*}.
Suppose that 21 prefectures where
np>tc adds the tax collection expenditure to point
tc^{*}, while 25 prefectures where
np<tc reduces the costs to point
tc^{*} maintaining the present
tr. As the calculated result of all prefectures, the net revenue would increase by ¥73 billion and the ratio of tax collection rise to 97.20% with addition of a collection expenditure of ¥0.8 billion.
The latter prefectures have less rooms for increasing the tax revenue. They must consider creation of an alliance with municipalities for tax collection as well as endeavor to reduce the costs.
JEL Classification: H21, H71
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