Necessity for Financial Transparency of Airports Toward Efficient Airport Management: Simulation of Aviation Fuel Tax Allocation

摘要

Airport management in Japan must pursue efficiency and transparency. This research focuses on the aviation fuel tax allocated to local governments as an original revenue source for airports. In view of governance, we discuss a favorable model for promoting transparency, and we conduct simulations under several assumptions to reveal how changes to the allocation scheme affect the revenue source proportion for each airport. Based on the simulations, we conduct another simulation of the financial balance for state-owned airports and introduce an airport facility charge to clarify the tax scheme.