查詢結果分析
來源資料
頁籤選單縮合
題名 | 臺灣統籌分配稅款制度的政治性=The Political Logic behind Taiwan's Distribution Tax System |
---|---|
作者 | 吳若予; Wu, Jo-yu; |
期刊 | 臺灣民主季刊 |
出版日期 | 20040600 |
卷期 | 1:2 2004.06[民93.06] |
頁次 | 頁131-165 |
分類號 | 564.133 |
語文 | chi |
關鍵詞 | 臺灣; 統籌分配稅; 政治; 府際財政關係; Taiwan; Distribution tax; Politics; Intergovernmental fiscal relation; |
中文摘要 | 本文目的,在於提供對於台灣當前統籌分配稅款制度,其所具有的政治功能之政治經濟學分析;說明此一財稅制度,如何於整體台灣威權轉型的歷史環境中,以國家機關的財政資源分配為核心,被意在爭奪社會政經結構中優勢地位的不同行為者,作為其影響結構態勢,創造結構中稟賦消長之資源動員工具,從而該制度及其變革所實際影響者,並不僅僅在於財政資源的流動,更可能在於各結構行為者間政治權力的消長;本文嘗試提出這類政治動員所可能產生的方式,並藉由實際歷史過程之分析,指出在政策制定過程中參與各方,所欲藉由制度達成的,反映特定結構環境要求之各種政治目的。 |
英文摘要 | This paper explores the political logic behind Taiwan's distribution tax system. As an intergovernmental revenue sharing and redistribution system, this tax serves not only as a financial resource, but also as a powerful tool in political struggles between each level of government and between political parties. By amending or recalibrating this tax, actors in the political arena can adjust the financial resources available for each level of government and consolidate their ties with political allies. Furthermore, politicians can shape the images of the constituents in different areas regarding who benefits them the most, thereby altering their approval ratings. Besides the theoretical aspects, this work contains an empirical study of the amendments initiated in 2002 by then Taipei City Mayor, Ma Ying-jeou, showing how the political logic behind Taiwan's distribution tax system actually functions. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。