Mendeley出力
＜紀要論文＞
オーストリア・フォラールベルク州における地方自治体間の財政力格差
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| 概要 | The purpose of this paper is to depict disparity of public financial strength among local governments (Gemeinden) in Vorarlberg, Austria, and to analyze its factors. It is necessary to ask this resear...ch question in order to verify the validity of arguments of some mayors of rural municipalities in that Land or the federal state. They argued that the public service is to be enhanced by means of increasing municipality’s own tax revenue, and they sought to attract investment of manufacturing companies for that purpose. The municipal councils concerned decided to change a part of the Green Belt (Landesgrünzone) on the plain of Rheintal and Walgau to an industrial estate in the 2010s in order to strengthen their respective public finance. The Land government of Vorarlberg decided in 1977 that the Green Belt is to be conserved forever in order to conserve the natural ecology and landscape, the area for people’s local recreation, and the spatial preconditions for efficient agriculture. Because the system of public finance of local governments in Austria is not known well in Japan, the present author introduces it at first on the basis of Mitterer and Pichler (2020) and Kommunalkredit Austria AG et al. (2016). Then he analyzes the disparity of public finance of local governments in Vorarlberg in 2015 on the basis of Amt der Vorarlberger Landesregierung Landesstelle für Statistik (2017a). As a result, it is apparent that there is a tremendous disparity among the local governments, if one calculates and compare the revenue per inhabitant, who resisters his/her main address at each municipality in Vorarlberg. We find high correlation coefficient between the total revenue per inhabitant and the municipality tax (Kommunalsteuer) per inhabitant among 96 municipalities in Vorarlberg. The municipality tax is paid by business establishments located in the municipality concerned and it depends on the total wage and salary paid to the employees who work at the establishments. The correlation coefficient is even very high between the total revenue per inhabitant and tax and public charge for tourism per inhabitant. Those strong correlations are, however, attributable to a small number of municipalities which show extreme high per capita municipality tax and high per capita tourism tax and public charge. In Vorarlberg, mountainous rural municipalities with strong function of ski tourism in winter and trekking in the other seasons, show very strong financial strength per head. The most typical municipalities are Lech at the foot of Arlberg and Warth, Damüls, Schröcken in Bregenzerwald. There are some other municipalities with strong financial strength per head on the basis of their respective tourism function in Bregenzerwald as well as Klostertal, Montafon and Brandnertal. Some municipalities, where a large and successful manufacturing companies with high technology are located, also show greater strength than most of the municipalities with the exception of the mountainous municipalities with strong tourism function. Not only the cities of Dornbirn and Bregenz, but also rural municipalities of Nenzing in Walgau and Wolfurt and Klaus in Rheintal are its typical cases. We should notice that the disparity is not so wide among most of municipalities, and that the correlation coefficient is very low between the total revenue per inhabitant and the municipality tax per inhabitant, if one excludes two types of municipalities which have either strong function of tourism or some large successful manufacturing companies. It is also the case for the correlation coefficient between the total revenue per inhabitant and the tax and public charge for tourism. The weak correlation for most municipalities may well be attributed to complicated financial redistribution system among the federation, federal states and local governments in Austria. And we find a higher negative correlation between the municipality’s own taxes (municipality tax, Grundsteuer or tax on real estate, and tax and public charge for tourism) and the revenue from the Austrian financial redistribution system. It is to be anticipated that a rural municipality could not increase its revenue per inhabitant remarkably, even if it could change a part of the Green Belt to an industrial estate and invite some factories to that area. Therefore, the arguments of some mayors in Vorarlberg do not seem to be valid. The mountainous municipalities with strong tourism function get higher revenue from the financial redistribution system, although their own taxes per inhabitant are very high. Why is it so? This is a next research question. It may be rationalized, because they have a so small number of inhabitants that the total revenue may well be not large enough to construct and maintain some physical infrastructures. Another research question is to ask if there is a disparity of Daseinsgrundfunktionen or the basic functions of living a life (Partsch 1970; Maier et al. 1977) among municipalities in Vorarlberg or not. If this disparity may not be so large, it may be all the more reason why we should regard the arguments of some mayors mentioned above invalid.続きを見る |
| 目次 | １．はじめに ２． ゲマインデによる公共サービスとインフラストラクチャー整備 ３． 連邦・州・ゲマインデ間の財政調整と州間のゲマインデ財政力格差 3．1 オーストリアにおけるゲマインデをめ 3．2 オーストリアの州単位でみたゲマインデ財政力の差 ４． フォラールベルク州におけるゲマインデ間の財政力格差 ５．おわりに |
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| 登録日 | 2023.05.23 |
| 更新日 | 2023.05.24 |