Recent Discussions around the Local Allocation Tax and a Viewpoint for Future Reform
| Autor: | Kimura, Isao |
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| Jazyk: | japonština |
| Rok vydání: | 2003 |
| Předmět: | |
| Zdroj: | 総合都市研究. 82:57-72 |
| ISSN: | 0386-3506 |
| Popis: | 現在、地方税財政制度の構造改革への取り組みとして、国庫補助負担金の廃止・縮減、税源移譲、地方交付税改革のいわゆる「三位一体の改革」が大きな課題となっている。このうち、地方交付税制度をめぐっては、その財源保障機能のあり方をはじめ、論者の意見には大きな隔たりがあり、鋭い対立がみられる。交付税制度批判論者の一部は、地方財政の悪化の主たる原因を、地方交付税制度を通じた財源保障機能が財政規律を弱体化させ、その結果地方歳出が増加した点にあると主張する。しかし、90年代における地方の借入金残高の増嵩等の主な要因は、日本経済の低迷及び減税による税収減、国の財政経済政策に伴う公共投資の拡大にある。こうした要因に見合った今後の政策的な選択肢としては、歳出の削減ないし国民負担率の引き上げであるが、当面歳出の削減が課題とならざるを得ない。この場合、高水準にある公共投資の削減はさけられないが、それだけでは現在の財政状況の改善は図れない。また、経常部門の経費の多くについては国の義務付けがあるとともに、住民サービスの水準の低下に直結することから一定の限界がある。我が国の政府部門の支出と国民負担率は国際的に見て低い水準にある。行政水準の切り下げか、国民負担率のアップかは政治過程を通じた国民の選択に関わる課題であるが、地方交付税制度を含めた地方税財政システムの再構築に当たっても、我が国の政府部門が果すべき役割についてその根本にさかのぼってあるべき姿を論議する必要がある。 Recently the so-called “Trinity Reform” package，which features the ‘abolishment and reduction in central government disbursements,'‘transfer of taxes from the central government to local governments' and ‘reform of the Local Allocation Tax,' is a major theme in the overall efforts to realize structural reform of the local government finance system in Japan. Among others, ‘reform of the Local Allocation Tax' is also the focus of heated discussions. Opinions vary widely and contradict each other very sharply on issues like whether the 'financial resource guarantee function' of the Local Allocation Tax should be maintained. Some critics of the Local Allocation Tax System hold that the cause of the worsening local government finance is that this ‘financial resource guarantee function' of the Local Allocation Tax has weakened the financial discipline of local governments and consequently led to increased local government expenditure. But in fact the main reasons for the increase in outstanding debt of local governments in the 1990s are the decline in tax revenue caused by economic recession and tax alleviations and expanded public works undertaken in line with the central government's fiscal policy. Policy alternatives rightly corresponding to these causes are reduction efforts in expenditures and the increase in the national burden ratio [i.e. the ratio of tax payment and social welfare payment against GDP], and on a shorter term，reduction in expenditure is the issue to be tackled. Here，reduction in public works expenditures that have been very large is inevitable，however，this alone is not enough to improve the present financial situation. Reduction in current expenditures also has some limits，since some of the service provisions are compulsorily required by the central government and also reduction in expenditures would directly lead to lowered service levels. Both the ratio of government expenditures against GDP and the national burden ratio in Japan are low by international comparison. Whether to have a higher national burden ratio or to have a lower service level is a decision to be made by the public through the political decision-making process，but fundamental discussion about the role Japanese government should play is necessary when considering the restructuring of the Japanese local government tax and finance system including the Local Allocation Tax system. |
| Databáze: | OpenAIRE |
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