4 0 0 0 OA 温泉地における安定的なまちづくり財源に関する研究 入湯税を中心として
- 著者
- 梅川 智也 吉澤 清良 福永 香織
- 出版者
- 日本観光研究学会
- 雑誌
- 観光研究 (ISSN:13420208)
- 巻号頁・発行日
- vol.27, no.1, pp.91-100, 2015 (Released:2016-12-01)
- 参考文献数
- 7
- 被引用文献数
- 1
To become a community which is “worth living/worth visiting”, an onsen resort need to proceed a steady community development with a clear vision of the future, and it is essential to secure stable financial resources to achieve the aim. This study focuses on the “bathing tax”, an earmarked tax defined as a stable funding for tourism on the Local Tax Act. Firstly, it gives an outline of the tax and the background of its introduction. It shows next a case study of communities using the tax as a stable resources for the development. Then it discuss the possibility as a stable financial resource using the data from the survey on the sense of tax burden of the visitors.
To become a community which is "worth living/worth visiting", an onsen resort need to proceed a steady community development with a clear vision of the future, and it is essential to secure stable financial resources to achieve the aim. This study focuses on the "bathing tax", an earmarked tax defined as a stable funding for tourism on the Local Tax Act. Firstly, it gives an outline of the tax and the background of its introduction. It shows next a case study of communities using the tax as a stable resources for the development. Then it discuss the possibility as a stable financial resource using the data from the survey on the sense of tax burden of the visitors.