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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Local Taxation and Intergovernmental Fiscal Relations

Local Taxation and Intergovernmental Fiscal Relations

(p.349) 18 Local Taxation and Intergovernmental Fiscal Relations
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

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

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