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下地, 芳郎; 内山, 愉太; 藤平, 祥考; 香坂, 玲; 松本, 晶子;...
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Title 沖縄県における環境協力税の導入に関する考察 : 観光の 基礎となる地域の社会経済状況に着目して Author(s) 下地, 芳郎; 内山, 愉太; 藤平, 祥考; 香坂, 玲; 松本, 晶子; 平 野, 典男 Citation 観光科学 = Journal of Tourism Sciences, 8: 1-13 Issue Date 2016-12-01 URL http://hdl.handle.net/20.500.12000/36326 Rights
Transcript of 下地, 芳郎; 内山, 愉太; 藤平, 祥考; 香坂, 玲; 松本, 晶子;...
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Title 沖縄県における環境協力税の導入に関する考察 : 観光の基礎となる地域の社会経済状況に着目して
Author(s) 下地, 芳郎; 内山, 愉太; 藤平, 祥考; 香坂, 玲; 松本, 晶子; 平野, 典男
Citation 観光科学 = Journal of Tourism Sciences, 8: 1-13
Issue Date 2016-12-01
URL http://hdl.handle.net/20.500.12000/36326
Rights
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8 28 12 pp.1-13Journal of Tourism Sciences. Vol.8 (December.2016)
1
沖縄県における環境協力税の導入に関する考察 ―観光の基礎となる地域の社会経済状況に着目して―
A Study on the Introduction of Environmental Cooperative Tax in Okinawa Prefecture
* † ‡ † * * Yoshiro SHIMOJI, Yuta UCHIYAMA, Yoshinori FUJIHIRA, Ryo KOHSAKA,
Akiko MATSUMOTO-ODA, Norio HIRANO
AbstractThree island villages in the Okinawa prefecture, Izena, Iheya and Tokashiki, have introduced environmental
cooperative tax to obtain the budget to conserve the landscape as tourism resources and to maintain their tourism facilities. In this paper, the current trend and process of the introduction of the environmental cooperative tax are investigated by reviewing the existing survey and statistical information. Further, the socio-economic characteristics of the 3 villages are examined in order to explore the possibilities of the applying the taxation to the other island municipalities. Overall purpose of this study is to rethink the tourism tax in the whole Okinawa prefecture and explore future direction of the tourism management in the Okinawa in terms of the tourism tax system. The revenues from the tax are stable in Izena and Iheya, increasing in Tokashiki. Izena has introduced the tax in year 2005 earlier than other two villages. By the introducing the tax, environmental conservation activities have been facilitated by the revenues of the tax in Izena. As the indirect effects of the taxation, environmental management activities by the residents have been reinforced in Izena. The tax introduced by the villages has characteristics as environmental tax and tourist tax, because the tax is used for environmental conservation and imposed on the residents and tourists who come from the outside of the villages. The population amounts in the 3 villages are relatively small in the Okinawa. By examining the demographic and economic structures of the 3 villages and the other islands municipalities in the Okinawa, similarity and uni ueness of the islands municipalities are identi ed. Based on the results, several municipalities which may have potentials to introduce the environmental cooperative tax are detected. The taxation can be a tool for the tourism management in the Okinawa by appropriate gainsharing and synergistic collaboration among municipalities.
Key words
Environmental cooperative tax, Tourism tax, Financial deterioration, Island municipalities
はじめに3
3
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†
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2003
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1. 環境協力税の導入経緯と現状
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2012 9,145 68,6,250 6%, 500 6%, 500
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2
4
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2. 環境税と観光税
Repetto et al. 1992
Payment for Ecosystem Services 2009; 2010; 2014
Mak 2006
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2008
3. 3村の社会経済および観光に関する特性
33
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5. 結論
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謝辞
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