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Japanese Society and Culture

Tax Law

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Essay On The Revitalization Of Local Communities, Hiroshi Saito Mar 2023

Essay On The Revitalization Of Local Communities, Hiroshi Saito

Japanese Society and Culture

It is difficult to theorize regional revitalization due to the differences in the characteristics of each local government. However, it may be possible to generalize its basic features: “regional management” and “financial surplus.” The problem of regional revitalization is conventionally discussed from a perspective of public administration. However, this paper reexamines the problem from a management theory perspective. Considering the starting point of regional revitalization is the surplus of public finances, attention is focused on the local tax law, especially on the importance of inhabitant tax, fixed property tax, and resident population policy. The paper also shows that the attraction …