A Comparative Study of Decentralization and Local Public Finance in Three Asian Countries: Analysis of Local General Revenue of Indonesia, The Philippines and Japan


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  • 比較制度研究 アジア3カ国の地方分権と地方財政 : インドネシア国、フィリピン国及び日本の地方一般財源に関する考察
  • ヒカク セイド ケンキュウ アジア 3カコク ノ チホウ ブンケン ト チホウ ザイセイ : インドネシアコク 、 フィリピンコク オヨビ ニホン ノ チホウ イッパン ザイゲン ニ カンスル コウサツ

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Since the 90's, the process of decentralization has been a crucial agenda among Asian countries. Decentralization is composed of transition of authority, reform of organizations and enhanced financial autonomy. This paper focuses on enriching financial autonomy and investigates the general revenue of local bodies. Among Asian countries, general grants play a key role as a general revenue source especially in Indonesia, The Philippines and Japan; Indonesia's DAU, the Philippine's IRA and Japan's LAT. Each country's general grant system has its own characteristic calculating method. Local tax is also a critical element of general revenue and the development of incentives to expand local tax revenues is a significant agenda for local governments. This paper makes a comparative analysis of the general grants and local taxes of those three countries and proposes appropriate policy directions for the three countries in the context of decentralization.


  • 一橋法学

    一橋法学 14 (1), 81-120, 2015-03-10


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