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題 名 | 地方自治團體課稅立法權之困境及其他財政工具之選擇--以高雄市「事業氣候變遷調適費」為例=The Legislative Dilemma of Local Self-Government Tax Collective and the Choice of Other Financial Tools--The Kaohsiung City "Enterprise Climate Change Adaptation Fee" as an Example |
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作 者 | 廖欽福; | 書刊名 | 科技法律評析 |
卷 期 | 4 2011.12[民100.12] |
頁 次 | 頁195-248 |
分類號 | 566.3、566.3 |
關鍵詞 | 環境保護; 氣候變遷調適; 地方自治; 碳稅; 特別公課; 地方稅法通則; Environmental protection; Climate change adaptation; Local self-government; Carbon tax; Umweltabgaben; Common rules of the local tax law; |
語 文 | 中文(Chinese) |
中文摘要 | 地方自治團體之課稅立法權,往往受限於地方稅法通則的諸多限制,特別是財政部經由實質「備查」方式,而不予通過的例子所在多有,其中以地方碳稅為最顯著的實例。2011 年高雄市政府乃提出「事業氣候變遷調適費」之開徵,將其定位為特別公課,引發諸多討論與質疑,本文乃以此為例,進行地方財政工具的運用與檢討。 |
英文摘要 | The legislative of tax collecitve by Local self-government usually limited by Common Rules of the Local Tax Law. Especially Central Ministry of Finance usually not approved the tax collective by local self-government through “reference”. The most obvious example is the local Carbon Tax. Kaohsiung City bring up “Enterprise Climate Change Adaptation fee” in 2011 to position as Umweltabgaben which to bring about lots of discussion and question. This article use this as an example to proceed the practice and review of local financial tools. |
本系統中英文摘要資訊取自各篇刊載內容。