查詢結果分析
來源資料
頁籤選單縮合
題 名 | 「專款專用」與個人--由子民社會到公民社會的變遷 |
---|---|
作 者 | 熊秉元; | 書刊名 | 財稅研究 |
卷 期 | 29:1 1997.01[民86.01] |
頁 次 | 頁8-25 |
分類號 | 564.12 |
關鍵詞 | 專款專用; 財政收支; |
語 文 | 中文(Chinese) |
中文摘要 | 「專款專用」是財政收支上的一種特殊作法。傳統上,從預算規劃者的角度來看,專款專用不是一種好的安排。Buchanan首先提出不同的論點。學者爭議的焦點開始集中在「統籌統支」或「專款專用」較能滿足消費者的偏好。由於西方國家政府支出日益擴充,赤字問題愈益嚴重,對「專款專用」的討論轉變成「個人」用以保障自己以對抗「政府」的方式。藉著「專款專用」的安排,可以防範或抑制政府職權擴充以及不必要的浪費。本文主要論點是,當一個社會由「子民」社會變成「公民」社會時,在急劇轉變的過程裡,個人所擔心的對象不一定是「政府」,而可能是其他的個人,以及其他的個人所形成的利益團體。在這個過程裡,藉著「專款專用」的安排,可以避免其他人競租、慷他人之慨、只取不予等行為所造成的財政負擔和可能的危機。「個人」防範「其他個人」的觀點彌補有關了「專款專用」討論在邏輯上的一個差距。而且,從這種觀點來看臺灣過去幾年的經歷,也確實能更深入的掌握一些財政指標發展趨勢,以及造成這些趨勢背後的原因。 |
英文摘要 | Sarting with Buchanan (1963), the discussion of earmarking taxes was first concentrated on whether the arrangements better reflect voter preferences, and later shifted to view earmarking taxes as a means the individuals adopt as a constitutional choice to protect themselves against the ever-expanding Leviathan. It is argued in this paper that the issue should be examined at the stage of constitutional reform rather than constitutional design. Moreover, under certain circumstances, the individuals may be more concerned with protecting themselves against other individuals than against the Leviathan. In particular, when a society changes from one composed of subject/taxpayers to one of citiaen/taxpayers, earmarking taxes can limit the potential damage that an individual might suffer due to the deeds of other individuals. Furthermore, earmarking taxes is important not in ensuring services be provided with the earmarked taxes, but in protecting other services from being affected in case the financing of the earmarked taxes deteriates. Relevant empirical evidence is presented for Taiwan where the society has experienced drastic changes in recent years and the constitutional reform process is actually under way. |
本系統中英文摘要資訊取自各篇刊載內容。