Japan Low Birthrate and Aging Population Local Finance Local

  本文关键词：人口少子高龄化下的日本地方财政制度可持续性研究，由笔耕文化传播整理发布。

人口少子高龄化下的日本地方财政制度可持续性研究

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）

东北财经大学国际经济贸易学院

文章摘要：20世纪90年代以来,长期萧条的宏观经济及不断加剧的少子高龄化使日本地方财政收入锐减,社会保障支出骤增,政府债务规模膨胀,地方财政状况日趋恶化。伴随着人口的减少,日本地方自治体的财政规模呈现出缩小趋势。文章首先考察了日本地方财政现状并指出其存在的问题,然后从地方税收入手,讨论分析地方税收现状、地区差异性及少子高龄化对其的影响。文章最后指出,与人口少子高龄化社会相匹配,日本今后将进一步明确地方主要税种的特征,地方自治体应根据各自的财政需要和财政状况制定相应的税率,中央政府应考虑扩大课税范围和导入共同税并向地方政府转让消费税税源,以保持日本地方财政制度的可持续发展。

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.

文章关键词：

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

课题项目：2012年度东北财经大学教师海外提升计划项目.

作者信息：会员可见

  本文关键词：人口少子高龄化下的日本地方财政制度可持续性研究，，由笔耕文化传播整理发布。