—Please explain the role of administrative planning in relation to soft budget constraints for local governments, particularly in the context of local allocation tax.
地方自治体におけるソフトな予算制約に関連する行政計画の役割について、特に地方交付税の文脈で説明してください。
Administrative planning plays a crucial role in managing soft budget constraints for local governments, especially in the context of local allocation tax (LAT). Soft budget constraints refer to situations where a government entity is not held strictly accountable for adhering to budgetary limits, and there is a tendency to provide additional funds or bailouts when faced with financial difficulties.
Here's how administrative planning is related to soft budget constraints for local governments, with a focus on LAT:
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Budget Formulation:
- Administrative planning involves the formulation of budgets, including revenue estimates and expenditure plans. In the context of soft budget constraints, local governments may be tempted to set optimistic revenue projections or allocate funds beyond sustainable levels.
- Soft budget constraints can arise if local governments anticipate that they will receive additional financial support, such as through LAT, in case of budget shortfalls.
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Risk Assessment:
- Administrative planning should include a thorough risk assessment to identify potential challenges and uncertainties that may affect the budget. This includes evaluating the reliability of revenue sources, economic conditions, and any dependency on external funding like LAT.
- Soft budget constraints may be reinforced if local governments rely heavily on LAT as a safety net, leading to less rigorous risk assessment and a higher tolerance for financial risks.
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Long-Term Planning:
- Long-term planning is essential for sustainable financial management. Local governments need to consider the impact of soft budget constraints on their ability to meet long-term goals and obligations.
- Dependency on LAT without a corresponding focus on developing sustainable revenue sources or cost-effective expenditure plans can undermine long-term financial stability.
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Accountability and Transparency:
- Administrative planning should emphasize accountability and transparency in financial management. Clear reporting mechanisms and communication with stakeholders, including taxpayers, are crucial for maintaining public trust.
- Soft budget constraints can be mitigated by ensuring that the public and other stakeholders are aware of the financial challenges faced by local governments and the measures being taken to address them.
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Flexibility in Budget Execution:
- While planning, local governments should build in flexibility to adapt to changing economic conditions. However, this flexibility should not be misinterpreted as a justification for overspending or relying excessively on soft budget constraints.
- Administrative planning should include mechanisms to monitor budget execution, identify deviations, and take corrective actions to ensure fiscal discipline.
In summary, administrative planning is a key factor in managing soft budget constraints for local governments, particularly in the context of LAT. It involves careful consideration of revenue and expenditure, risk assessment, long-term planning, accountability, transparency, and flexibility. A well-designed administrative plan can help local governments strike a balance between addressing immediate financial needs and ensuring sustainable fiscal practices in the long run.
行政計画は、特に地方割り当て税(LAT)の文脈において、地方自治体のソフトな予算制約を管理する上で重要な役割を果たしています。ソフトな予算制約とは、政府機関が厳格に予算制限を守る必要がない状況を指し、予算の限度を厳密に守る必要がなく、財政的な困難に直面した際に追加の資金や救済を提供する傾向がある状況を指します。
以下は、行政計画が地方自治体のLATに焦点を当て、ソフトな予算制約と関連している方法です:
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予算の策定:
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リスク評価:
- 行政計画には、予算に影響を与える可能性のある課題や不確実性を特定する徹底したリスク評価が含まれるべきです。これには収入源の信頼性、経済状況、そしてLATのような外部資金への依存関係の評価が含まれます。
- 地方自治体がLATを安全装置として重視すると、リスク評価が不十分になり、財政リスクに対する寛容度が高まり、ソフトな予算制約が強化される可能性があります。
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長期計画:
- 持続可能な財政管理のためには、長期計画が不可欠です。地方自治体はソフトな予算制約が長期目標や義務を果たす能力に与える影響を考慮する必要があります。
- 持続可能な収入源の開発や費用対効果の高い支出計画に焦点を当てずにLATへの依存が強まると、長期的な財政安定性が損なわれる可能性があります。
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説明責任と透明性:
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予算執行の柔軟性:
【参考となる資料をいくつか】
PP.39-40,3.1ソフトな予算制約を阻止する手段,3.公会計情報の活用法,第2章公会計,公的部門の財務分析とその活用
P.34(-P.35),三計画と予算(四財政計画),第二節政策,第一章予算の前提
P.80,2地方行政の行為形式,自治行政権と地方行政の姿,第3章地方公共団体の事務と地方行政のあり方
第2は,行政計画による対応です。
P.111,2行政計画の策定手続き,49行政計画の策定手続きについて説明してください,2行政計画,第3部行政の行為形式
P97,3⃣行政計画と法治主義,1行政計画,第8講行政計画・行政立法
P.181,三行政計画の特徴,5-2行政計画,第5章その他の行政の活動形式,第3編行政作用法