東日本大震災後にわが国の財政が直面した課題を考察するとともに, その対応策を検討する。震災前から政府債務が累増し, 高齢化のさらなる進展により社会保障給付の増加が予想されるわが国の財政状況だが, 震災復興のための財政支出が急務である。震災復興と社会保障の財源確保と財政健全化を, それぞれ成し遂げられるような財政運営が求められる。そのためには, 公共インフラの復旧・整備のための財源は, 債務によって財政負担を過度に先送りするのではなく, 社会保障給付の財源確保と合わせて, 課税平準化理論に従った早期の復興増税がふさわしい。また, 震災復興期の社会保障は, 被災者に多い高齢者に対する年金給付や医療提供体制の改善等が重要な論点となる。
This paper investigates the issues faced by fiscal agendas after the Great East Japan Earthquake, and argues what countermeasures are possible in Japan.
Although the Japanese government has a huge amount of debt before the earthquake and an increase in social security expenses due to the progression of an aging population, they do not change the fact that fiscal expenditures for earthquake recovery remains a pressing issue.
A fiscal management program that is capable of ensuring financial resources and improving fiscal soundness is required.
Therefore, it is appropriate that financial resources for the recovery and maintenance of public infrastructure combined with funds necessary for social security benefits are obtained by an early increase in taxes for reconstruction in accordance with a tax smoothing theory, instead of needlessly postponing the fiscal burden resulting from debt.
In addition, regarding social security benefits during the earthquake recovery period, improvements, and so on, to the pension benefits for the elderly, which comprise a large number of the victims, and to the health care provision system, are important issues.
|
