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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/94223

    Title: 五都新局提昇地方自主性財源之研究 : 以臺北市地方稅課為例
    Other Titles: Analysis of the enhancement of the financial resources of local autonomy after the formation of five special municipalities : a case study of the Taipei City local tax
    Authors: 陳瓊玲;Chen, Chiung-Ling
    Contributors: 淡江大學公共行政學系公共政策碩士在職專班
    黃琛瑜;Huang, Chen-Yu
    Keywords: 地方財政自主;五都改制;Local fiscal autonomy;Five special Municipalities restructured
    Date: 2013
    Issue Date: 2014-01-23 14:11:54 (UTC+8)
    Abstract: 「財政」為庶政之母,本文以地方財政自主觀點,並以五都改制及臺北市為主軸,探討在現行中央與地方財政收支劃分方式下,臺北市在面對五都新局提昇自主性地方稅課之因應策略。
    The policy of the public finance is the mother of the various policies. After the viewpoint of local financial autonomy, this paper aims to explore strategies of Taipei city to promote local tax autonomy after the institutional reform of five municipalities in Taiwan, under the existing central and local Law of Subdivision of Financial Revenues and Expenditures divided manner.
    This paper will analyze the annual expenditure and debt data of Taipei city before and after the institutional reform of five municipalities during 2007-2011, consider the fiscal decentralization, the allocation of limited resources, local amplification and reduced fiscal spending case, try to answer: (1) The effect of institutional reform of five municipalities on Taipei city’s finance policy. (2) How Taipei city could strengthen fiscal to reduce the impact from the viewpoint of local financial autonomy after the institutional reform of five municipalities. (3) Strategies for enhancing local tax autonomy of Taipei city under the fiscal self-responsibility structure of five municipalities.
    This paper find that:(1) On the fiscal impact of the institutional reform of five municipalities, the debt and subsidy dependence of Taipei city are increasing day by day. (2) Due to the lack of autonomy of the local tax, the income of Taipei city comes mainly from property taxes. (3) Sufficient local tax through property taxes.
    This paper suggests that: (1) Taipei city should conduct an overall review in the Law of Subdivision of Financial Revenues and Expenditures, with the performance evaluation mechanism adopted progressive legalization ...... mechanism to improve the local financial. (2) Broadening the tax base. In a short period, set standards of construction of new housing, and regression imputation price convenience to streamline administration by the central unit. (3) The current tax system should cancel the untimely relief measures. (4) Taking into account today''s domestic and foreign economic boom recovery is slow, it would be premature to adopt additional levy rate tax should enhance the efficiency of the tax to curb evasion, maintenance of fair taxation. (5) Debt conservative. When five municipalities of local governments could expand borrowing space, it is even more important to keep conservative view and reduce the debt, the establishment of fiscal discipline, supervision and accountability mechanisms.
    Appears in Collections:[公共行政學系暨研究所] 學位論文

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