查詢結果分析
來源資料
頁籤選單縮合
題 名 | 從地方財政觀點論工程受益費之徵收=From the Local Public Finance Discourses on the Betterment Taxes |
---|---|
作 者 | 李彗綾; | 書刊名 | 高雄科學技術學院學報 |
卷 期 | 28 1998.12[民87.12] |
頁 次 | 頁449-465 |
分類號 | 564.382 |
關鍵詞 | 工程受益費; 地方財政; 特別利益; The bhetterment taxes; The local public finance; Special or differential benefit; |
語 文 | 中文(Chinese) |
中文摘要 | 長期以來地方政府財政窘困問題一直存在,為解決此問題,除重新調整稅款分配 情形外,自有財源中之非稅課收入之取得亦應全面檢討。本文即就非稅課收入中之工程受益 費收入部份加以探討。本文以六十七年度至八十六年度之二十年期間,觀察各級政府之財政 收入取得來源妥化情形以及工程受益費徵收之變動情形,並就現行徵收制度之缺失加以檢討 及提出改進之道。 |
英文摘要 | It has been a long time that the finance of the local government in Taiwan faces a hard time To solve the problem, one way is to readjust the division of taxation revenues among the federal government and the local governments; and the other is to make a throughout examination on obtaining the nontax revenues. This paper specifically explored the betterment taxes of the nontax revenues. This paper explored the changes of the revenue resources about the governments and theichanges about the obtaining of t he betterment taxes of Taiwan from 1978 to 1997. Then weI discussed the demerits of the present system and made some suggestions. |
本系統中英文摘要資訊取自各篇刊載內容。