頁籤選單縮合
題名 | 地方治理的財源困境--以稅制為例=Financial Predicament in Local Governance in Tawian-Regional Tax System as an Example |
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作者 | 劉金順; Liu, Chin-shun; |
期刊 | 競爭力評論 |
出版日期 | 20060700 |
卷期 | 9 民95.07 |
頁次 | 頁31-60 |
分類號 | 566.3 |
語文 | chi |
關鍵詞 | 地方治理; 地方自治; 地方財政; 地方稅制; 財政自主; Local governance; Local autonomy; Local finance; Local tax system; Finance effort; |
中文摘要 | 「地方自治者,國之礎石也,礎不堅則國不固」。地方自治的發展,有賴健全的地方財政,而且「地方治理」也是全球化與政府改造的變革趨勢。近年來由於政治民主化、經濟自由化、社會多元化,公共支出擴張,更凸顯地方財政困難與財源自主不足,財政收入成長幅度遠不及實際的支出需求,地方財政因而惡化。因此,地方自有財源不足與財源分配不均,是當前地方治理財政困難的主要原因。 我國地方政府財源不足,是過去戒嚴統治下「中央集權,地方依賴」的結果,目前地方政府課稅收入普遍嚴重不足,事事需仰賴上級政府的補助。解決之道,不僅要增加地方財政資源,更要賦予地方財政自主的權力。因此,地方稅制實有加以檢討改進之必要,本研究擬就此方面予以深入探討。 首先探討地方治理的理論基礎,進而分析地方治理與地方財政的關係,以及我國現行地方稅制的法制模式,再逐步推論地方稅的特性,瞭解稅目的選擇,補助制度的缺失以及地方租稅立法權可行性,藉此達到地方治理財源自主與經濟效率的要求。並指陳現行地方稅制的缺失,提出治本與治標的建議。 |
英文摘要 | “Local autonomy is the cornerstone of a country. If this base is not hard, the country won't be solid.” The development of regional autonomy depends on sound regional finance. In recent years the political democratization, the social pluralism and the expansion of public expenditure have made the difficulties of regional finance and the lack of financial autonomy clearer. The increased revenue couldn't afford the real demand of expenditure. The local finance has therefore worsened. According to studies, the lack of local revenue and their unequal distribution are the major causes for the difficulties of regional finance. The lack of financial autonomy in the regional governments in Taiwan is the result from the past strict governance, “Centralization of state power and Dependency of regional govern- ments”. Nowadays it's seen commonly that regional governments couldn't get enough income from taxes and need grants from the central government. As solution not only the regional financial resources should be increased, but also the regional governments should be given more financial autonomy. The regional tax system in Taiwan thus must be examined and improved. This paper concentrates on this point and makes a deep research into it. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。