Chapter

Local Taxation and Intergovernmental Fiscal Relations

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0018
 Local Taxation and Intergovernmental Fiscal Relations

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Analyses the complicated structure of national–local governmental relations in both side of the budgets. The shares of total tax sources between two governments, the whole system of local taxation itself, unconditional and conditional grants, etc. are mainly discussed.

Keywords: budget; grants; local autonomy; local borrowing; local government; local taxation; municipalities; prefecture

Chapter.  13649 words.  Illustrated.

Subjects: Business and Management

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