福祉財政の矛盾と課題

Abstract

First, the study is defined first that the welfare finance is a financial system executed by the public responsibility for the welfare user who have the livelihood problem to do human life. Secondly, the welfare finance in the contemporary society clarifies contradiction to which a quasi-surplus value has been raised while a quasi-value of usability of social welfare has been decreased. Finally, the problem of the decentralization type finance to improve the contradiction of the welfare finance is discussed. In a word, the problems are to be expanded local taxes and to construct a local sovereignty and financial system.