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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/78983

    Title: 地方政府公共支出效率的評估-以台灣推動低碳政策之地方政府為例
    Authors: 單珮玲
    Contributors: 淡江大學會計學系
    Keywords: 地方政府;隨機邊界法;租稅依存度
    Date: 2012-12-15
    Issue Date: 2012-11-08 15:40:12 (UTC+8)
    Abstract: 本研究運用Battese and Coelli (1995)的一階段隨機成本邊界模式推估影響地方政府公共支出的效率。實證結果顯示,地方政府公共支出的稅收彈性與非稅收彈性,因其收入來源不同而有顯著差異性,又以稅收彈性居高。但地方政府在不同期間之公共支出平均效率水準,並無一致性的改善趨勢,其效率水準與地方政府提供的公共建設及租稅依存度,呈現顯著正相關;與轄區內投票人口數呈現顯著負相關。因此,地方政府為提升其效率水準,必須提高租稅依存度以健全地方財政,再進一步推動各項公共建設。
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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