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    Title: 精省後財政收支劃分問題探討
    Other Titles: An Exploration of the Problem of the Revenue and Spending after Stripping the Autonomy of Taiwan Provincial Government
    Authors: 陳恆鈞
    Contributors: 淡江大學公共行政學系
    Keywords: 中央政府;地方政府;集權;財政收支劃分;Central Government;Local Government;Centralization;the distribution of Fiscal Revenue and Spending
    Date: 1999-06-01
    Issue Date: 2009-11-30 13:05:38 (UTC+8)
    Publisher: 中華民國公共行政學會
    Abstract: 由於中央政府的集權,地方政府長久以來即為財政資源不足所苦。然而自精省之後,中央政府與地方政府的關係即有重大改變。其中之一即是財政收支劃分的方法改變。本文主旨即是探討精省前、後的財政收支問題。全文分為五大節;主要內容是說明中央與地方財政收支劃分的法源,其次從財稅收支角度分析當前的財政問題,復其次則提出長、短期改進財政困難之道。最後則為為結語。
    Relation: 中國行政評論 8(3),頁 1-22
    DOI: 10.6635/cpar.1999.8(3).01
    Appears in Collections:[公共行政學系暨研究所] 期刊論文

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