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@article{ART002871809},
author={KangGwangSoo},
title={Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System},
journal={Asia Review},
issn={2234-0386},
year={2022},
volume={12},
number={2},
pages={239-268}

TY - JOUR
AU - KangGwangSoo
TI - Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System
JO - Asia Review
PY - 2022
VL - 12
IS - 2
PB - 아시아연구소
SP - 239
EP - 268
SN - 2234-0386
AB - This paper aims to examine the institutionalization of the center -local financial fusion relation in Japan by focusing on formulating processes of the local allocation tax system, which has been the core system in the Japanese local finance adjustment. The local allocation tax system has been perceived as the financial response to the local comprehensive administration, which is the characteristics of Japanese local autonomy. Based on this research premise, this article evaluates some related issues. First, the article reviews the necessity of the local finance adjustment system by referring to the delegated administrative system in the pre-war, as well as in the lack of local finances. Second, the article analyzes the establishing process of the partial tax transfer to local government in the 1940s as the fundamental structure of the Japanese local finance adjustment system. Third, the article analyzes changes functions of the local distribution tax in the midst of increasing demands of the delegated administrative system after the war-reform period together with the increased local expenditure, as well as the paucity of local finance capacity. Fourth, the article surveys the formulating process of the delegated administrative system in 1950 for achieving the equalization and the financial security of local finances among local governments. Fifth, the article investigates the current delegated administrative system as a standard institution in the post-war time for conferring to the articulating processes and its administrative implications.
KW - center -local financial fusion relations;local comprehensive administration system;local finance adjustment system;local allocation tax;local tax
DO -
UR -
ER -

KangGwangSoo. (2022). Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System. Asia Review, 12(2), 239-268.

KangGwangSoo. 2022, "Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System", Asia Review, vol.12, no.2 pp.239-268.

KangGwangSoo "Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System" Asia Review 12.2 pp.239-268 (2022) : 239.

KangGwangSoo. Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System. 2022; 12(2), 239-268.

KangGwangSoo. "Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System" Asia Review 12, no.2 (2022) : 239-268.

KangGwangSoo. Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System. Asia Review, 12(2), 239-268.

KangGwangSoo. Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System. Asia Review. 2022; 12(2) 239-268.

KangGwangSoo. Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System. 2022; 12(2), 239-268.

KangGwangSoo. "Formulation Process of the Local Allocation Tax System in Japan: Local Comprehensive Administration System and Local Finance Adjustment System" Asia Review 12, no.2 (2022) : 239-268.