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題名 | 租稅漏損與財政危機=Tax Leakage and Fiscal Crisis |
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作者 | 羅正忠; 管國珍; | 書刊名 | 高雄科學技術學院學報 |
卷期 | 29 1999.12[民88.12] |
頁次 | 頁351-365 |
分類號 | 567.01 |
關鍵詞 | 租稅漏損; 租稅公平與正義; 財政危機; Tax leakage; Tax equality and justice; Fiscal crisis; |
語文 | 中文(Chinese) |
中文摘要 | 自七十年代末期開始,由於政府徵收公共設施保留地及執行「國建六年」計劃,致使一向穩健的我國政府財政日益惡化。 租稅收入乃是政府收入的主要來源,但是我國稅法經常對特定身份及特定產業,採行租稅減免的優惠措施。此外,對於財產交易所得,諸如證券交易所得及土地交易所得予以停徵所得稅,而造成租稅漏損及違反租稅正義與公平原則。 本文主要是探討我國現行財政狀況及導致財政赤字的原因。並且試圖藉由租稅改革之手段,來重建我國政府財政之目的。 |
英文摘要 | Since the later -part of Seventies, our country's financial condition has getting worse because of levying the public facilities reservation and executing the Six Year National Economic Plan. For government, tax is the major income source. At present, our tax law usually gives favorable treatment, i.e. tax free or tax deduction to special personalities and industries. Besides, some property Income taxes, i.e. security transfer and land transfer which were suspended to levy has eroded tax base and violate the principle of tax justice and equality. This paper basically discusses our country's financial condition and the reason of fiscal deficit. And try to reorganize government finance through tax reconstruction. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。