Public FinanceⅡ
TeachersSONG YU
Grade, SemesterYear 2 2nd semest [Department of Regional Economics, Faculty of Economics]
CategoryMajor Course: Local Government and Administration
Elective, CreditsElective 2credit
 Syllabus Number8C207

Course Description

Our life is highly involved with finance. Financial deficit, financial system reconstruction, tax increase, social security system, and local authority governing issues. All of these current affairs are reported on the news everyday.
In this course, students will study DP1 and DP2.

Course Objectives

This session will be a supplemental study regarding local Public Finance and financial relations linking to different governmental bodies and institution. The major focus will be concentrated on a deeper understanding towards the public finance sustainability, with acquiring the knowledge about current and regional financial issues.

Grading Policy

Reaction paper(50%),Term test(50%)

Feedback on LMS.Explain the key points of the lesson text on the nest lesson.

Textbook and Reference

KindTitleAuthorPublisher
Textbook(2005)『財政学』金澤史男有斐閣ブックス
References(2017)『地方財政を学ぶ』沼尾波子・池上岳彦・木村佳弘・高端正幸有斐閣

Requirements(Assignments)

Preparation:About 1 hour
Please prepare with textbooks according to the content of each class. We recommend that you organize the results you have prepared in a bulleted list or sentence.

Revision:About 1.5 hours
Review the textbook against the printed content. Create an incomplete lecture assignment.

Note

・ If you are interested in tax and local finance, it is recommended that you implement it at the same time as "The Tax" and "Public FinanceⅠ".
・ Details of grade evaluation and examinations will be explained in the first lecture. Students who wish to attend the course must attend.

Schedule

1Introduction
National finance
Local finance
2Tax principle
3Main taxes and their issues
Japanese tax classification
Income tax
4Main taxes and their issues
Corporation tax
Consumption tax and value-added tax
5Intergovernmental financial relations
Outline
6Intergovernmental financial relations
Local financial planning
7Local autonomy
8Local taxes
9Tax money allocated to local governments
10Calculation method of local allocation tax
11State subsidy
12Local government bond
13Decentralization
14Trinity reform
15Question time
Summary