Teachers | SONG YU | |
---|---|---|
Grade, Semester | Year 2 2nd semest [Department of Regional Economics, Faculty of Economics] | |
Category | Major Course: Local Government and Administration | |
Elective, Credits | Elective 2credit | |
Syllabus Number | 8C207 |
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.
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.
Reaction paper(50%),Term test(50%)
Feedback on LMS.Explain the key points of the lesson text on the nest lesson.
Kind | Title | Author | Publisher |
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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 |
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.
・ 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.
1 | Introduction National finance Local finance |
2 | Tax principle |
3 | Main taxes and their issues Japanese tax classification Income tax |
4 | Main taxes and their issues Corporation tax Consumption tax and value-added tax |
5 | Intergovernmental financial relations Outline |
6 | Intergovernmental financial relations Local financial planning |
7 | Local autonomy |
8 | Local taxes |
9 | Tax money allocated to local governments |
10 | Calculation method of local allocation tax |
11 | State subsidy |
12 | Local government bond |
13 | Decentralization |
14 | Trinity reform |
15 | Question time Summary |