資料載入中.....
|
請使用永久網址來引用或連結此文件:
https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/102342
|
| 題名: | 公民參與在證所稅政策過程之角色 |
| 其他題名: | The role of citizen participation in the policy process of securities transactions income tax |
| 作者: | 方奕仁;Fang, Yi-Ren |
| 貢獻者: | 淡江大學公共行政學系公共政策碩士在職專班
李允傑;Lee, Yun-jie;劉志宏;Liu, Chih-hung |
| 關鍵詞: | 證所稅;公民參與;審議式民主;政策過程;securities transactions income tax;citizen participation;deliberative democracy;tax policy process |
| 日期: | 2014 |
| 上傳時間: | 2015-05-04 09:53:24 (UTC+8) |
| 摘要: | 本研究目的在探討證所稅復徵經過一年多的政策執行期間之後，在政策檢討評估觀點下探討公民參與在證所稅政策過程中之角色，期能提供合適之改進方向及意見。
本研究採用文獻探討法探討公民參與運用在政策過程之效果，並輔以深度訪談法針對受訪者意見分析歸納出證所稅政策過程中適合之公民參與階段及選用模式。研究結果發現，公民參與受限於政策議題之性質及影響層面等現實面等因素，可能無法達到文獻理論效果，並可能產生為了達到公民參與的民主性而與效率相衝突。在代議政治制度仍有存在之必要下，就必須建立公民參與法制化。
本研究建議當政策問題經形成時，政策管理者即應對議題本質及牽涉層面進行評估，以確立該議題後續之政策運作程序。一旦確立該議題本質敏感性高牽涉層面廣，即應縮短政策規劃階段時程，而非公式般的套用習慣性之公民參與模式，該議題亦有可能不適合導入公民參與。如此才能避免挑選錯誤的參與方式解決政策問題，不但無法達到預期效益亦會造成行政成本之浪費。
More than a year has elapsed since the Taiwanese government reinstated the collection of capital gains tax on securities trading. The aim of the present study is to examine, from a policy appraisal perspective, the role played by ordinary citizens in the formulation of government policy in relation to capital gains tax on securities trading, with the aim of suggesting strategies and ideas for improvement.
The study uses a review of the literature to explore the results achieved by having ordinary citizens participate in the process of policy formulation, supplementing this review with in-depth interviews. The views expressed in the interviews are collated to try to determine appropriate stages for citizen participation in capital gains tax policy formulation, and a suitable model for participant selection. The research results show that, due to practical difficulties such as the nature of the policy issues and the extent of their impact, it appears that citizen participation in policy formulation may not always produce the kind of results that the literature would suggest, and that promoting citizen participation for its own sake may lead to conflict between democratic ideals and government efficiency. It is suggested that, under representative government, there is a need to establish a firm legal basis for direct citizen participation in policy-making.
On the basis of the results obtained in the present study, it is proposed that, when policy issues are being formulated, the government officials responsible for the issue in question should undertake evaluation of the nature of the issue and of the scope of its impact, so as to establish appropriate policy formulation and implementation procedures in relation to that issue. If it is confirmed that a given issue is highly sensitive and that its impact will be widely felt, then the timetable for policy planning should be shortened, and the government should refrain from applying a conventional “one size fits all” citizen participation model; it may be decided that, in fact, the issue in question is not suitable for citizen participation at all. In this way, it should be possible to avoid the selection of inappropriate citizen participation methods when seeking to deal with policy issues; if inappropriate methods are adopted, not only is it unlikely that the originally anticipated results will be achieved, there is also a risk that significant resources will be wasted on administrative costs. |
| 顯示於類別: | [公共行政學系暨研究所] 學位論文
|
文件中的檔案:
| 檔案 |
大小 | 格式 | 瀏覽次數 |
|---|
| index.html | 0Kb | HTML | 170 | 檢視/開啟 |
|
在機構典藏中所有的資料項目都受到原著作權保護.
|
