Title: Necessity for financial transparency of airports toward efficient airport management - examination of aviation fuel tax allocation

Authors: Munekatsu Usami; Nobuo Akai

Addresses: Osaka University, #405 1-31 Machikaneyama-cho, Toyonaka-shi, Osaka 560-0043, Japan ' Osaka University, #405 1-31 Machikaneyama-cho, Toyonaka-shi, Osaka 560-0043, Japan

Abstract: Airport management in Japan must pursue efficiency and transparency. This research focuses on the allocation scheme of aviation fuel tax to local governments as an original revenue source for airports. In view of governance, after reviewing the current practice and issues, we discuss a favourable model for promoting transparency, followed by tracing up the current officially-available figures to find out the allocation amounts for each airport of aviation fuel tax, we conduct trial calculations under several assumptions to reveal how changes to the allocation scheme affect the revenue source proportion for each airport. Based on the results, we conduct another trial calculation of the financial balance for state-owned airports and introduce an airport facility charge to clarify the tax scheme to show options for better airport management in Japan.

Keywords: aviation fuel tax; transparency; financial balance; individual operation; facility charge.

DOI: 10.1504/IJAM.2017.089440

International Journal of Aviation Management, 2017 Vol.4 No.1/2, pp.85 - 113

Received: 15 Jul 2016
Accepted: 27 Apr 2017

Published online: 24 Jan 2018 *

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