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초록· 키워드
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In Japan April 2000, the Comprehensive Decentralization Law was enforced in an attempt to clarify the division of roles between central and local governments, to eliminate the program for clerical work commissioned to outside agencies, and to set up rules for the central government's interference.
Each local government is expected to practice its administration according to the regional realities upon its own judgment and responsibility. The reform plans and drafts the system of local self-government suited for the age of regional decentralization and conducted a new set of regional decentralization reforms as per the Decentralization Reform Promotion Law and to continue to establish an autonomy and responsibility for the regions.
This paper therefore studies in detail the financial reform of Japan. The reform package of three issues have been promoted, which consist of (1) reforms in state subsides, (2) transfer tax base from the states to the regions, and (3) reforms in local allocation taxes.
As a result, tax base of about 3 trillion yen has been transferred from the state to the regions since 2007. More specifically, the rate of local inhabitants tax on individuals (local tax) has been changed from the progressive rates (5, 10, 13%) to a proportional rate (10%). This places a focus on the contribution and benefit and the more even distribution of local inhabitants tax.
As a result of this transfer of tax base, most of the payers came to pay more local inhabitants tax than national income tax, so that local tax must be paid more and more attention from taxpayers.
The results of financial reform, the effect of local taxes reduced due to 3% greatly affect the local governments/predominated by high-income earners, while the effect of increase of local tax due to 5% is generated on all taxpayers. They therefore affect all local governments. The shift to a 10% proportional tax rate therefore does correct uneven distribution. The proportional tax rate of 10%, regardless of the income, reinforces the principle of contribution and benefit of local tax.
The breakdown of the taxes borne by the citizens indicates a ratio of national and local taxes at about 3 to 2. To ensure a balance of funds between regions, a certain percentage of the national taxes is given to regions as a local allocation tax, with its uses unidentified. Moreover, subsidies and other national treasury disbursements, generally with their uses identified, are disbursed to the regions, so that the final expenses have reversed themselves to a national-to-regional ratio of about 2 to 3. Thus, the funds provided for local governments to implement their projects are transferred from the national to the regional budget.. The change of total revenue indicates a ratio of national and local taxes at about 5.5 to 4.5.
Each local government is expected to practice its administration according to the regional realities upon its own judgment and responsibility. The reform plans and drafts the system of local self-government suited for the age of regional decentralization and conducted a new set of regional decentralization reforms as per the Decentralization Reform Promotion Law and to continue to establish an autonomy and responsibility for the regions.
This paper therefore studies in detail the financial reform of Japan. The reform package of three issues have been promoted, which consist of (1) reforms in state subsides, (2) transfer tax base from the states to the regions, and (3) reforms in local allocation taxes.
As a result, tax base of about 3 trillion yen has been transferred from the state to the regions since 2007. More specifically, the rate of local inhabitants tax on individuals (local tax) has been changed from the progressive rates (5, 10, 13%) to a proportional rate (10%). This places a focus on the contribution and benefit and the more even distribution of local inhabitants tax.
As a result of this transfer of tax base, most of the payers came to pay more local inhabitants tax than national income tax, so that local tax must be paid more and more attention from taxpayers.
The results of financial reform, the effect of local taxes reduced due to 3% greatly affect the local governments/predominated by high-income earners, while the effect of increase of local tax due to 5% is generated on all taxpayers. They therefore affect all local governments. The shift to a 10% proportional tax rate therefore does correct uneven distribution. The proportional tax rate of 10%, regardless of the income, reinforces the principle of contribution and benefit of local tax.
The breakdown of the taxes borne by the citizens indicates a ratio of national and local taxes at about 3 to 2. To ensure a balance of funds between regions, a certain percentage of the national taxes is given to regions as a local allocation tax, with its uses unidentified. Moreover, subsidies and other national treasury disbursements, generally with their uses identified, are disbursed to the regions, so that the final expenses have reversed themselves to a national-to-regional ratio of about 2 to 3. Thus, the funds provided for local governments to implement their projects are transferred from the national to the regional budget.. The change of total revenue indicates a ratio of national and local taxes at about 5.5 to 4.5.
목차
제1장 서론
제2장 지방분권과 재정분권 논의검토
제3장 삼위일체개혁의 추진과정
제4장 삼위일체개혁의 추진실태
제5장 결론
참고문헌
ABSTRACT
연구요약
머리말
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