本文關鍵詞：人口少子高齡化下的日本地方財政制度可持續(xù)性研究，由筆耕文化傳播整理發(fā)布。

人口少子高齡化下的日本地方財政制度可持續(xù)性研究

On the Sustainability of Japan＇s Local Fiscal System under the Conditions of a Low Birthrate and Aging Population

[1]

Shi Jinfang （Dongbei University of Finance and Economics, Dalian）

東北財經(jīng)大學國際經(jīng)濟貿(mào)易學院

文章摘要：20世紀90年代以來,長期蕭條的宏觀經(jīng)濟及不斷加劇的少子高齡化使日本地方財政收入銳減,社會保障支出驟增,政府債務規(guī)模膨脹,地方財政狀況日趨惡化。伴隨著人口的減少,日本地方自治體的財政規(guī)模呈現(xiàn)出縮小趨勢。文章首先考察了日本地方財政現(xiàn)狀并指出其存在的問題,然后從地方稅收入手,討論分析地方稅收現(xiàn)狀、地區(qū)差異性及少子高齡化對其的影響。文章最后指出,與人口少子高齡化社會相匹配,日本今后將進一步明確地方主要稅種的特征,地方自治體應根據(jù)各自的財政需要和財政狀況制定相應的稅率,中央政府應考慮擴大課稅范圍和導入共同稅并向地方政府轉讓消費稅稅源,以保持日本地方財政制度的可持續(xù)發(fā)展。

Abstr：The long - lasting depression of the macro economy, low birthrate and increasing aging population in Japan have led to a sharp decline of local fiscal revenues, sudden growth of spending on social security, expan- sion of government debt and deterioration of local finance since the 1990s. The fiscal scales of Japanese local governments tend to be diminishing as a result the decreasing population and a low birthrate. This paper first examines the local fiscal situation of Japan and the existing problems before analyzing the status quo of local fi- nance, regional differences and the impact of a low birthrate and the increasingly aging population. Finally, the paper indicates that the characteristics of the main categories of local governments＇ taxes should be further de- fined and that tax rates should be formulated according to local fiscal requirements and status quo. Meanwhile, the central government should consider expanding the scope of taxation, introducing common tax and transfer- ring the source of consumption tax to local governments to ensure the sustainable development of the Japanese local fiscal system.

文章關鍵詞：

Keyword：:Japan Low Birthrate and Aging Population Local Finance Local Tax

課題項目：2012年度東北財經(jīng)大學教師海外提升計劃項目.

作者信息：會員可見

  本文關鍵詞：人口少子高齡化下的日本地方財政制度可持續(xù)性研究，，由筆耕文化傳播整理發(fā)布。