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構造改革、地方分権の流れの中で重要な課題である地方財政の理論と実践をわかりやすく解説。シンプルな図表を活用し、学生をはじめ、地方自治体での勉強会などでも活用できるテキスト。関連法規を巻末資料として掲載。
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