{"created":"2023-06-23T12:17:14.058988+00:00","id":7567,"links":{},"metadata":{"_buckets":{"deposit":"5f0abd47-1b84-42f1-84c1-d2a53edc3f9f"},"_deposit":{"created_by":19,"id":"7567","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"7567"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00007567","sets":["64:159"]},"author_link":["11057"],"item_10_creator_30":{"attribute_name":"教員氏名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"壁谷, 順之"}],"nameIdentifiers":[{"nameIdentifier":"11057","nameIdentifierScheme":"WEKO"}]}]},"item_10_date_36":{"attribute_name":"発行又は発表の年月","attribute_value_mlt":[{"subitem_date_issued_datetime":"2017-03-31"}]},"item_10_text_38":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_text_value":"0917-4680"}]},"item_10_textarea_29":{"attribute_name":"業績分類","attribute_value_mlt":[{"subitem_textarea_value":"その他"}]},"item_10_textarea_31":{"attribute_name":"発行、発表雑誌等、又は発表学会等の名称","attribute_value_mlt":[{"subitem_textarea_value":"『所報』朝日大学・産業情報研究所"}]},"item_10_textarea_33":{"attribute_name":"号","attribute_value_mlt":[{"subitem_textarea_value":"19"}]},"item_10_textarea_34":{"attribute_name":"掲載ページ","attribute_value_mlt":[{"subitem_textarea_value":"26-30"}]},"item_10_textarea_35":{"attribute_name":"単著、共著の別","attribute_value_mlt":[{"subitem_textarea_value":"単著"}]},"item_10_textarea_42":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_textarea_value":"(概要)平成28年12月、政府より「平成29年度税制改正の大綱」が公表された。現内閣では「地方創生」をスローガンの1つに掲げるなど、地域経済の活性化や都市・地方の格差是正等の重点課題に取り組んでいる。しかしながら、次年度の中心テーマは経済成長の底上げに伴う見直しや拡充を盛り込むもので、地方税に関する記述が少ないように見受けられる。そこで、本稿では地方税収の現況と、地域間格差に関する現状と課題を整理し、今後の制度のあり方について論じていく。"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"「地方税制度と地域間格差の現状と課題」","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「地方税制度と地域間格差の現状と課題」"}]},"item_type_id":"10","owner":"19","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-13"},"publish_date":"2017-10-13","publish_status":"0","recid":"7567","relation_version_is_last":true,"title":["「地方税制度と地域間格差の現状と課題」"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-06-23T14:07:21.895120+00:00"}