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ID 31681
file
title alternative
Collection, Loss Through Non-Payment and Carried-over Arrears of Local Tax by Prefecture in Japan
creator
subject
地方税
徴収率
不納欠損率
滞納繰越率
Local tax
Collection
Loss through non-payment
Carried-over arrears
NDC
Economics
abstract
主として2008年度の都道府県税ならびに市町村税の徴収実績に基づいて、都道府県税の徴収状況と市町村税のそれらとのあいだにどのような関係がみられるかを点検した。その結果、徴収率、滞納繰越比率、税収あたり徴税費などにおいて有意な相関関係がみられた。その要因として課税対象が重複していること、滞納整理や税務処理の広域化・共同化の取り組みが関係していること、さらにある種のヤードスティック競争が働いていることが推察される。一方、都道府県税と市町村税の徴収状況などのあいだに乖離もみられる。そのような乖離幅が想定される以上に大きく、主として徴税体制や徴税方法に起因しているとすれば、広義での負の租税外部性につながる可能性がある。今後さらに詳しく分析していく必要がある。
abstract
The main objective of this research note is to determine the presence and strength of correlation between local tax collection of prefectures and that of municipalities by prefecture. The data of local tax collection by municipalities were aggregated into the prefecture which they belong.

The results show us that there is a relevant correlation in the ratio of tax collection, the ratio of carried-over arrears, and collection cost to tax revenue. The reasons for it would be that 1) a lot of part of taxation bases overlaps between prefectures and municipalities, 2) plural municipalities in a prefecture make a consortium to process arrears or administer taxation, 3) a kind of yardstick competition works between local governments.

While there is a strong correlation between them, divergences still remain. If they are larger than expected and are mainly attributed to the system of taxation or the manner of carrying over by prefecture and municipality, they might lead to a sort of tax externalities. Further research is needed to confirm the reasons.
journal title
The Bulletin of the Center for Research on Regional Economic Systems, the Graduate School of Social Science, Hiroshima University
issue
Issue 22
start page
41
end page
81
date of issued
2011-03
publisher
広島大学大学院社会科学研究科附属地域経済システム研究センター
issn
1884-7455
ncid
SelfDOI
language
jpn
nii type
Departmental Bulletin Paper
HU type
Departmental Bulletin Papers
DCMI type
text
format
application/pdf
text version
publisher
department
Graduate School of Social Sciences
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