| 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 |
| タイトル |
|
|
タイトル |
A Study on the Introduction of Environmental Cooperative Tax in Okinawa Prefecture |
|
言語 |
en |
| 作成者 |
下地, 芳郎
内山, 愉太
藤平, 祥考
香坂, 玲
松本, 晶子
平野, 典男
Shimoji, Yoshiro
Uchiyama, Yuta
Fujihira, Yoshinori
Kohsaka, Ryo / Kosaka, Ryo
Matsumoto-Oda, Akiko
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 |
| 主題 |
|
|
言語 |
ja |
|
主題Scheme |
Other |
|
主題 |
観光税 |
| 主題 |
|
|
言語 |
ja |
|
主題Scheme |
Other |
|
主題 |
財政悪化 |
| 主題 |
|
|
言語 |
ja |
|
主題Scheme |
Other |
|
主題 |
離島自治体 |
| 主題 |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Environmental cooperative tax |
| 主題 |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Tourism tax |
| 主題 |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Financial deterioration |
| 主題 |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Island municipalities |
| 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 |
|
|
内容記述タイプ |
Other |
|
内容記述 |
紀要論文 |
| 出版者 |
|
|
出版者 |
琉球大学大学院観光科学研究科 |
|
言語 |
ja |
| 出版者 |
|
|
出版者 |
Graduate School of Tourism Sciences, University of the Ryukyus |
|
言語 |
en |
| 言語 |
|
|
言語 |
jpn |
| 資源タイプ |
|
|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_6501 |
|
資源タイプ |
departmental bulletin paper |
| 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 |
|
|
収録物識別子タイプ |
NCID |
|
収録物識別子 |
AA12204171 |
| 収録物名 |
|
|
収録物名 |
観光科学 |
|
言語 |
ja |
| 収録物名 |
|
|
収録物名 |
Journal of Tourism Sciences |
|
言語 |
en |
| 書誌情報 |
巻 8,
p. 1-13,
発行日 2016-12-01
|
Vol8p001.pdf
