查詢結果分析
來源資料
頁籤選單縮合
題 名 | 中央與地方財政關係--我國地方政府觀點之分析=The Central-Local Fiscal Relationship: A Legal Perspective |
---|---|
作 者 | 魯炳炎; | 書刊名 | 經社法制論叢 |
卷 期 | 31 2003.01[民92.01] |
頁 次 | 頁159-185 |
分類號 | 566.933 |
關鍵詞 | 地方財政; 租稅立法權; 地方稅法通則; 規費法; Local public finance; Taxation legislation; General act of local taxation; Act of levying fees; |
語 文 | 中文(Chinese) |
中文摘要 | 不同於學術界或實務界近年來一再建言,應儘速完成地方稅法通則及規費法的立法,賦予地方政府租稅立法權,以解決地方財政困窘的問題,本文針對臺灣地區廿一個縣市政府的財政機關與主計單位首長,以問卷調查及深度訪談的方式,從地方財政法制設計的角度進行實證研究,並就實證研究的結果檢證地方財政法制的四個研究問題:第一,各縣市政府對於地方財政法治的意見表達與其財政體質好壞是否有關?;第二,賦予地方政府租稅立法權,以地方稅法通則為例,是否能夠明顯改善地方財政困窘的問題?;第三,賦予地方政府租稅立法權,以規費法為例,是否能夠明顯改善地方財政困窘的問題?;第四,財政機關與主計單位的地方首長對於地方財政法制的意見是否會呈現明顯的不同?。而本文的結果顯示,第一個問題難以論斷,第二個問題並無法成立,第三個問題難以論斷,而第四個問題則是可以成立。 |
英文摘要 | Although the opinions of the academic communinty, in the past few years, believe the passage of the General Act of Local Taxation and the Act of Levying Fees and thus empowering local governments the right of taxation legislation could bring local fiscal stress to an end. Based on an empirical research of questionnaire survey and in-depth interviewing, this study stries to argue the traditional point of view by testing the following propositions: (1) the poorer the local governments, the more enthusiastic the staff expresses their opinions on local finance; (2) to take the General Act of Local Taxation as an example, empowering local governments the right of taxation legislation can improve local fiscal stress; (3) to take the Act of Levying Fees as an example, empowering local governments the right of taxation legislation can improve local fiscal stress; (4) there is a significant difference between local chief staffs of DGBAS and MOF on the issue of local fiscal legislation. In short, while the first and third proposition are hard to reach conclusion, the second proposition is rejected and the fourth one is accepted. |
本系統中英文摘要資訊取自各篇刊載內容。