Departmental Bulletin Paper 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
A Study on the Introduction of Environmental Cooperative Tax in Okinawa Prefecture

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

8pp.1 - 13 , 2016-12-01 , 琉球大学大学院観光科学研究科 , Graduate School of Tourism Sciences, University of the Ryukyus
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.

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