Hiroki Kodama

A study on Situation of Revenue Related City Planning

Bunpei Nakade, Shu Higuti, Toshiya Matsukawa

Because local authority should secure the independent revenue source, each one has to control the revenue by property tax that occupies the half of the municipal tax. Setting property tax as revenue on city planning, this study aims to analyze the transition and feature of the tax, and to understand the condition.
Revenue has increased by the new UPA incorporation and the urban development. However, we understand that the revenue decrease of the entire city has occurred because of a large decrease in a downtown and a peripheral built-up area.
The urban development of the urban area expansion type is inefficiency, considering the finance of the local authority and the situation of the depopulation. We can say that the introduction of the municipal management concept clarifies the development priority level and leads to securing an effective urban development and revenue.

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