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題名 | 新財政收支劃分法對地方財政自主性的影響--實證分析觀點=The Newly Revised Version of Tax Allocation Law and the Fiscal Independence of Local Government: An Empirical Study |
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作者 | 許登芳; | 書刊名 | 美和技術學院學報 |
卷期 | 19 2001.04[民90.04] |
頁次 | 頁160-173 |
分類號 | 566 |
關鍵詞 | 財政收支劃分法; 財源自主性; 地方自治; Tax allocation law; Fiscal availability; Local autonomy; |
語文 | 中文(Chinese) |
中文摘要 | 本研究的主要目的在於探討新財政收支劃分法是否成功地改善臺灣地區地方政府財源自主性。實證研究發現:(1)新法實施後,就平均值而言,雖然有小幅增加,然就統計推論觀點,各縣(市)自有財源比率並無明顯增加。(2)各縣(市)自有財源比率整體水平不均度雖有下降的趨勢,但最高與最低的差距仍大,(3)就地方整體財源自有比率平均值雖有增加,並非所有縣市自有比率皆有改善。由以上發現可知,修法後對於改善地方財源的目題在方向上基本上是正確的,但幅度仍有待努力。因此本文建議: 第一:推動地方稅法通則,賦予地方政府課稅權。 第二:統一全國福利標準,避免納稅義務與享受福利權利之間的不公平。 第三:妥當運用統籌分配稅,降低地方政府間財政上的水平不公平。 第四:均衡地方發展以改善地方財源。 |
英文摘要 | The purpose of the study is to examine whether the newly revised Tax-allocation Law has succeeded in improving the fiscal availability of local government in Taiwan. There are three findings: (1) An increase Increase in the ratio of fiscal availability is found, but not significant. (2) The difference of fiscal availability ratio among local governments is reduced. And (3) despite an increase in ratio of fiscal availability, the fiscal availability in each local government has overall not necessarily been improved. The above findings offer us four policy suggestions of improving local fiscal availability as the following: first, implement the general rule of local tax. Second, unify the welfare standard nationwide. Third, properly use the allocated central unified tax to reduce the horizontal inequality. Fourth, equally develop among regions as the most critical and effective solution. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。