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題 名 | 法國地方稅制之危機與轉機=Crisis and Opportunities of French Local Tax System |
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作 者 | 黃源浩; | 書刊名 | 國立臺灣大學法學論叢 |
卷 期 | 35:3 民95.05 |
頁 次 | 頁195-276 |
分類號 | 566.3 |
關鍵詞 | 法國憲法; 法國稅法; 地方稅; 地方自治; 地方分權; 地方財政; 財政補償原則; 財政調整制度; 歐洲整合; 財政紀律原則; French constitution; French tax law; Local tax; Local autonomy; Decentralization; Local finance; Principle of financial compensation; Financial perequation; European integration; Principle of financial discipline; |
語 文 | 中文(Chinese) |
中文摘要 | 法國地方稅制,自1993年起即面臨空前之邊緣化危機。法國中央政府,透過一連串國會修法,於過去十年間大幅降低地方團體所享有之稅收資源,而改以中央政府之補助款加以代替。造成一與地方分權制度逆向發展之原因固多,然考究其主要因素,法國現行地方稅制之陳舊不公、稽徵制度之落伍與歐洲化之壓力,恐爲主要之推力。此一邊緣化或「再中央化」之危機,在2003年三月法國憲法修改之後暫時地得到解決。然而就新制度所涉及之新問題而言,仍有待於後續密切之觀察。本文由法國憲法體制中地方分權之相關設計出發,以修憲條文第72條之2之相關制度評釋作結尾,所期待發揮之功能不僅在於理解法國地方稅制,更期待對於我國正在興起之地方課稅權力,提供若干深思比較之空間。 |
英文摘要 | Since 1993, the French local tax system has undergone an undergone an unprecedented crisis of marginalization. In the past decade the French central government, through a series of legislations, reduced substantially the financial resources of local government and replaced them by the donations and subventions. Though numerous reasons have been broached in an effort to explicate such an inverse development of ”decentralization”, it is generally held that, inter alias, the obsolescence and the unfairness of French local tax law, the anachronistic tax levying system, and the pressure inflicted during the process of European integration. The crisis of marginalization or ”re-centralization” was resolved provisionally following the amendments of the French Constitution in March, 2003. However, new issues emanating from the legislations as such shall be closely monitored thereafter. By exploring initially pertinent designs of the local autocracy under the realm of French Constitution and wrapping up with comment on the relevant institutions under Article 72-2 of the French Constitution Amendments, the Article purports to offer not only insights towards the French local tax law, but also a comparative platform for contemplating issues emerging from the newly issued Act of Local Tax in Taiwan. |
本系統中英文摘要資訊取自各篇刊載內容。