??? ????? ??? ??????? ?? (A Study on Phenomena and Factors of Local tax revenue structure of Local government in Korea-Japan)

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This is a paper with the purpose of analyzing Japanese local tax income system and we are going to draw a conclusion through the relationship between Japanese local tax income system and local economic power. In the flexible analysis between main local tax and gross regional domestic production (GRDP) to see local taxes income phenomenon, it showed one and more in most cases. This means that the increase in GRDP affect local tax income directly. In multiple regression analysis, we found that local tax income has a close relationship with industry (2nd and 3rd) and population composition. In principle component analysis of local economy and local tax income system, we deducted two principle components and we stereotyped regions in 4 types. In the result, we found that the gap of local economic power affected local tax income and the gap was severe in rapid population aging region. There is a limit in interpretation of this study��s result.
Because the local economic structure, the source of local tax income, is influenced by local network and international economy but these factors couldn��t be put together.