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題 名 | 1994德國政黨財源改革法: 他山之石=Financing Reform of Political Parties in Germany, 1994 |
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作 者 | 黃世鑫; | 書刊名 | 經社法制論叢 |
卷 期 | 17/18 民85.07 |
頁 次 | 頁175-208 |
分類號 | 576.43 |
關鍵詞 | 德國; 政黨財源改革法; |
語 文 | 中文(Chinese) |
中文摘要 | 民主政治亦稱政黨政治,可見政黨在現代民主國家所扮演的角色。不甸,由於政黨的屬性界定困難,政黨活動又需龐大的經費,所以,政黨的財源究竟應該如何籌措,不僅是學理上亟待研究的問題,同時,亦是現實憲政實務的大難題。 一九九四年德國聯邦國會通過政黨財源改革法,對現行有關政黨財源的法律,包括政黨法,所得稅法,以及法人稅法,做了相當大幅度的改變。這個改革,雖經國會通過,但卻引起各界有無違憲之爭議,所以,德國聯邦總統延宕月餘,才簽署生效,充分凸顯政黨財源問 題的複雜性。 德國政黨財源問題的爭議,由來已久,在一九六七政黨法制定以前,一九五五年年首先係透過對政黨捐獻的免稅,由政府給與「間接補助」;但由於免稅方式的不當,遭聯邦憲法法侹判決違憲後取消,改於一九五九年由政府編列預算給與補助;惟又因缺乏法律依據,且補 助之項目不宜,又經聯邦憲法法庭判決違憲,才於一九六七年將擱置近二十年之政黨法完成立法,正式賦予政黨「法定」地位,並對政黨之競選經費由政府編列預算補助。在此後的十餘年,由於政黨的經費支出,大幅膨脹,各政黨普遍面臨財務困境,對政府的財務支持益形迫切,因此,透過修法,政府預算對政黨之補助,急遽上升,同時,補助項目亦已不限競選經費。 由於在內閣制國家,著重在政黨間的彼此制衡,然就政府預算對政黨之補助而言,執政黨與在野黨利益一致,故各界對政黨對政府預算予取予求,反應激烈,且對政黨之信任亦下降,導致聯邦總統介入,使政黨財源成為政黨,憲法法庭與聯邦總統間的三角習題,難以有 一妥善的解決辦法。 |
英文摘要 | Democratic politics means party polities. This indicate that political parties play an important role in modern democratic countries. Due to difficulties of defining the role of political party, and political parties' activities required a great deal of finance, thus, party's financing issue is not only a problem that need theoretical research but it also incounter with the problem of the constitutional practice. In 1994, Federal Congress of Germany adopted a new law of reforming political parties' finance. It made a great change in laws related to law of political praties, law of income tax, and law of corporate tax. Although this reform had been passed in the Congress, it induces arguments of whether it violated the Constitution or not. Because of this, the Federal President signed to make it effective one month later, it showed the complexity of the finance of political parties. The arguments about the finance of German political parties have been going on for a while. In 1955, the government subsidized indirectly the political parties by allowing the tax deduction from the financial contribution to political parties. Due to the inappropriateness of tax deduction which violated the Constitution and was canceled by the Federal Constitutional Court, the government started to subsidize the political parties by the way of formal budgeting form 1959, It was canceled again because of lacking both law of formal budgeting form 1959. It was canceled again because of lacking both law warranty and an appropriate item of subsidy. In 1967, finally, the law of political parties was formed, it endowed parties the legal position to accept the subsidy of campaign fund of political parties by budgeting, In the later ten years, as a result of the great expansion of financial spending, parties generally faced the financial hardship and were eager for government's financial supports, therefore, through amending the law, subsidies to parties by government budgeting increased sharply, and subsidiary items were not only for campaign fund. In a parliamentary state, political parties check and balance the political power among each other, but it is both interests for the ruling and opposition party to look for the benefit of governmental subsidies. Nevertheless, people react bitterly against political parties because of the tall order for government budget and have lost confidemce on them. The result was that it required the interference from the Federal President and made the finance of political parties a hard issue for parties, the Constitution Court, and the Federal President. |
本系統中英文摘要資訊取自各篇刊載內容。