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  1. 紀要論文
  2. 観光科学
  3. 8巻
  1. 部局別インデックス
  2. 観光産業科学部

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

https://doi.org/10.24564/0002008519
https://doi.org/10.24564/0002008519
a3999948-a35a-4079-a988-4feee074859b
名前 / ファイル ライセンス アクション
Vol8p001.pdf Vol8p001.pdf
Item type デフォルトアイテムタイプ(フル)(1)
公開日 2017-02-21
タイトル
タイトル 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
言語 ja
作成者 下地, 芳郎

× 下地, 芳郎

ja 下地, 芳郎

内山, 愉太

× 内山, 愉太

ja 内山, 愉太

藤平, 祥考

× 藤平, 祥考

ja 藤平, 祥考

香坂, 玲

× 香坂, 玲

ja 香坂, 玲

松本, 晶子

× 松本, 晶子

ja 松本, 晶子

平野, 典男

× 平野, 典男

ja 平野, 典男

Shimoji, Yoshiro

× Shimoji, Yoshiro

en Shimoji, Yoshiro

Uchiyama, Yuta

× Uchiyama, Yuta

en Uchiyama, Yuta

Fujihira, Yoshinori

× Fujihira, Yoshinori

en Fujihira, Yoshinori

Kohsaka, Ryo / Kosaka, Ryo

× Kohsaka, Ryo / Kosaka, Ryo

en Kohsaka, Ryo / Kosaka, Ryo

Matsumoto-Oda, Akiko

× Matsumoto-Oda, Akiko

en Matsumoto-Oda, Akiko

Hirano, Norio

× Hirano, Norio

en Hirano, Norio

アクセス権
アクセス権 open access
アクセス権URI http://purl.org/coar/access_right/c_abf2
主題
言語 ja
主題Scheme Other
主題 環境協力税
言語 ja
主題Scheme Other
主題 観光税
言語 ja
主題Scheme Other
主題 財政悪化
言語 ja
主題Scheme Other
主題 離島自治体
内容記述
内容記述タイプ Other
内容記述 Three 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 uniqueness of the islands municipalities are identified. 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.
内容記述タイプ Other
内容記述 紀要論文
出版者
言語 ja
出版者 琉球大学大学院観光科学研究科
言語
言語 jpn
資源タイプ
資源タイプ departmental bulletin paper
資源タイプ識別子 http://purl.org/coar/resource_type/c_6501
出版タイプ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
識別子
識別子 http://hdl.handle.net/20.500.12000/36326
識別子タイプ HDL
ID登録
ID登録 10.24564/0002008519
ID登録タイプ JaLC
収録物識別子
収録物識別子タイプ ISSN
収録物識別子 1881-6762
収録物識別子タイプ NCID
収録物識別子 AA12204171
収録物名
言語 ja
収録物名 観光科学
書誌情報
巻 8, p. 1-13, 発行日 2016-12-01
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