市际合作云和税收管理成本

IF 3.5 2区 经济学 Q1 ECONOMICS Regional Science and Urban Economics Pub Date : 2024-02-20 DOI:10.1016/j.regsciurbeco.2024.103991
Naruki Notsu
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引用次数: 0

摘要

市镇间合作(IMC)对市镇财政的影响仍未得到充分探索。本研究重点关注市际合作云(IMC 云)的实施情况,这是一个促进日本市镇间合作的开创性数字框架。研究结果表明,引入 IMC 云后,税收管理成本降低了约 5%。进一步研究发现,IMC 云通过成本分担提供规模回报,并促进运营改进,从而推动税务管理成本的节约。这些研究结果表明,在现有的市政协作研究中,通过改善运营来节约成本可能是一个被忽视的方面。
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Inter-municipal cooperation cloud and tax administrative costs

The influence of inter-municipal cooperation (IMC) on municipal finances remains underexplored. This study focuses on implementing the inter-municipal cooperation cloud (IMC cloud), a pioneering digital framework that facilitates cooperation among municipalities in Japan. The findings indicate that introducing the IMC cloud results in a decrease of approximately 5% in tax administrative costs. A further examination reveals that the IMC cloud offers returns to scale via cost sharing and promotes operational improvements, thereby driving savings in tax administration costs. These findings suggest the possibility that cost savings through operational improvements are an overlooked aspect in the existing studies on municipal collaboration context.

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来源期刊
CiteScore
5.30
自引率
9.70%
发文量
63
期刊介绍: Regional Science and Urban Economics facilitates and encourages high-quality scholarship on important issues in regional and urban economics. It publishes significant contributions that are theoretical or empirical, positive or normative. It solicits original papers with a spatial dimension that can be of interest to economists. Empirical papers studying causal mechanisms are expected to propose a convincing identification strategy.
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