Please use this identifier to cite or link to this item: http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/85780
Title: 我國地方政府稅課自主對地方財政影響之研究
Authors: 劉昊洲博士
馬美蘭
Keywords: 財政自主
財政自主
財政紀律
租稅立法權
地方稅法通則
規費法
Fiscal availability
Fiscal effort
Fiscal discipline
Taxation legislation
Tax law of local government
Act of levying fees
Issue Date: 2004
Abstract: 我國國家整體財政狀況在過去十多年迅速惡化,對於地方財政亦產生極為重大的影響。當前地方財政日益惡化,不僅在於患不均,更在於患寡,地方政府編列預算已至非靠舉債無法填補赤字的狀態。另一方面,稅收短徵的現象也愈來愈嚴重,是以若只著重於統籌分配稅之分配多寡,且爭論不休,實無法解決地方政府的財政困境。因此,地方稅法通則及規費法在九十一年十二月施行後,對於地方財政惡化的改善是否能如當初立法之預期,並提高縣(市)地方政府之財政自主性等相關議題乃是本研究的重點。 本研究採文獻分析法、比較分析法、及資料分析法等研究方法來進行。首先,回顧一些有關地方財政與租稅的文獻,並探討日、美、英等國之地方稅制。其次,就台灣省二十一縣(市)八十七至九十一年度之決算歲入出結構、及累計虧絀之情形,予以深入探討,期能瞭解地方財政困難之問題。再者,將各縣(市)執行「地方稅法通則」與「規費法」之實施成效做一彙整。 本研究結果有以下幾點重要發現: 一、 財政收支劃分法修正後,稅收集中於中央,地方財政更加困窘,「財政垂直之不公平」現象,較精省前更為嚴重。 二、 中央統籌分配稅款之分配比例,獨厚北、高兩直轄市,造成城鄉差距擴大,因此「財政水平之不公平」現象,日趨嚴重。 三、 地方政府財政無力自主,且未盡財政努力,未恪守財政紀律,導致各縣(市)近幾年來累計虧絀、向外負債之情形嚴重惡化。 四、 地方政府與民眾普遍存在著「財政幻覺」的心理,只想向中央爭取補助,而無力追求「財政努力」的精神。其次,地方行政首長與民意代表因選票政治考量,亦無意願主動課徵地方稅及規費,惟如係「租稅輸出」項目,其支持,亦無意願主動課徵地方稅及規費,惟如係「租稅輸出」項目,其支持度普遍較高。 五、 地方政府課徵地方稅、規費,民眾尚不至於發生「以腳投票」的情形,以逃避稅賦。惟如稅或費率太高,恐將產生「租稅競爭」的劣勢,而影響民眾、廠商的投資意願。 最後,本研究提供以下建議供參考: 一、對改善地方財政的建議: (一)加速推動全面稅制改革,增加財政收入。 (二)重新修訂「財政收支劃分法」,提升地方財政自主。 (三)修訂「中央統籌分配稅款分配辦法」,均衡地方發展。 (四)重新行政區劃及簡化行政層級,落實小而美的政府。 (五)建立總體預算制度及財政紀律,貫徹財政自我負責的精神。 (六)加強開源節流政策,改善地方財政。 二、對地方稅法通則與規費法執行的建議: (一)地方稅法通則應予鬆綁,賦予地方政府更大的課稅空間。 (二)財政部宜訂定一套規費收取標準,俾利地方統一執行。 (三)地方政府課徵地方稅、規費,應事先做好宣導工作。 (四)建議地方政府可課徵之地方稅、規費項目如下: 1. 地方稅項目:都市建設捐、教育捐、觀光稅、旅遊稅、溫泉稅、住民稅、 水權稅、沙石稅、攤販稅等。 2. 規費項目:工程受益費、環境清潔證明費、地下管線費、空架管線費等。
Taiwan's overall fiscal conditions have witnessed significant deterioration for the past ten years, which has also severely impacted on the fiscal conditions of local governments. The difficulties experienced by local governments, fiscal conditions are unequal distribution and insufficiency. The situations are serious to the extent that local government budgets suffer deficits so the gaps have to be plugged by loans. However, the phenomenon of decreasing tax revenues has become more and more serious and, therefore, if the debates are only limited to the distribution of revenues, then the fiscal difficulties encountered by local governments will never be resolved. As a result, the emphasis of this research is to discuss whether the taking into effect of the General Act of Local Tax Laws and the Charges and Fees Act in December 2002 achieved the statutes’ initial objectives and whether local fiscal autonomy of local governments has been promoted. I aim to study the ways of improving the financial problem by means of three approaches: documentary method , comparative method and analysis method. The purpose of my study is first to understand the theory of local government finance, the principle and the management of financial division and the analysis of the present local governments' financial situations, then to infer origins of those financial difficulties. Secondly, I will discuss the differences between Japan, American, and England with Taiwan. Then, we know that local government needs appropriate financial resources to implement its work. Local Fiscal autonomy should include the autonomy of fiscal revenues and the autonomy of fiscal expenditures. Fiscal expenditures should support those labor and financial goods of the people in order to create greater benefits for the local people. If fiscal revenues can support completely the financial resources needed for fiscal expenditures then we don’t need to worry about the autonomy of fiscal expenditures. The concepts “Sharing the benefits” and “Sharing Budgetary responsibilities” are contrary. Local fiscal autonomy and the amount of financial resources are related. The most goal for all local governments then is to improve the financial resources available. The finaling of this study: Law Governing the Allocation of Government Revenues and Expenditures has been amended so that the central government overlooks everything. Local government has no space to interfere. Local government’s income comes mainly from property taxes. Because of the different circumstances that occur in different locations it creates a sense of fiscal inequality. The elasticity of taxes doesn't meet the needs of taxes. After the amendments of 1999, the annual income from the 20 counties and cities in Taiwan were not enough to meet the expenditures of the local governments. Thus, local government started to decline. During the last few years the annual expenditure growth rate of the local governments has grown faster than the annual income growth rate causing and imbalance in the fiscal budget. Budgets have been stiffened and expenditures of local governments are unable to be controlled locally. Political competition has added to all types of budgetary expanses. Fiscal responsibility is not clear and relying upon the central government for help has caused waste and ineffective spending. Before the downsizing of the provincial government, the central government uniformly allocated an ever-increasing tax base. However, the sum wasn’t large. After the downsizing of the provincial government the amount allocated to the counties and cities has gradually decreased. Uniformly allocated funds were never systemized causing contention between different locales continuously. Uniformly allocated funds from the central government are unable to meet the needs of the local governments needs causing contention between local and central government. During 2001, the average amount of money needed to meet the needs of government continues to grow daily yet the amount of uniformly allocated funds continues to decrease. The central government not only determines how to make the pie, how to cut the pie, and how to eat the pie, but also is unwilling to change the way they control the local government. Cutting taxes and raising financial expenditures is not the answer. It only causes a drastic imbalance in the fiscal budget causing serious problems of local debt and fiscal deficit. Therefore, this Study has made policy recommendation: Through the many levels of legislature, political shortcuts, and local democrative accountability cantake the responsibility to increase local fiscal autonomy.
URI: http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=%22http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22N2005000026%22.&%22.id.&
http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/85780
Other Identifiers: N2005000026
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