論縣市合併後中央與地方財政收支劃分法制之合憲性

本文係研究縣市合併後中央與地方財政收支劃分法制合憲性之問題。所謂「財政為庶務之母」，地方財政制度與狀況，實質關係著整體地方制度及其運作，更深深地影響整個地方政府政策的推行。是故，地方財政乃地方自治權核心。然而，於馬英九總統推行「縣市合併」政策後，是否能有效解決台灣之地方財政長期面臨收入面「患寡又患不均」之情形，以符合憲法第七條平等權、地方自治權之制度性保障以及John Rawls所稱之社會公平正義乃是本文之探討重心。本文之研究重點分為三部份，第一部份在探討平等權、地方自治權之基本理論。第二部分乃檢視本次縣市合併後財政收支劃分法制之修正，是否符合憲法上關於平等權與地方自治權之保障內涵。第三部分則輔以參酌英美兩國，關於財政調整制度的概念，從而得出該些制度之立法設計目的與概念，進而提供未來可能修法之建議與制度之參考。最後總結本文之研究，提出結論與建議。

關鍵字

縣市合併；財政收支劃分；地方財政；合憲性

並列摘要

This thesis is a study on the Constitutionality of Merged City and County on rule of law of acting governing the allocation government revenues and expenditures divided between central and local governments. An old quotation says, “Finance is the mother of general affairs.” Local financial system and its status not only relate to the whole local system and its operation, but also deeply affected the implementation of the entire local government policy. Local finance is the core of local autonomy. The focus of this thesis is to review that whether the implementation of merged city and county by President Ma Ying-jeou can effectively solve Taiwan's local fiscal income surface facing long-term scarcity and uneven situation, in accordance with Article VII of the Constitution, the right to equality, the guarantee for the local autonomy system and social fairness and justice by John Rawls. This thesis paper is divided into three parts. The first part is exploring the basic theory of the right to equality and local autonomy. The second part is viewing that after implementing the policy of merged city and county, whether the rule of law of acting governing the allocation government revenues and expenditures divided between central and local governments could comply with the Constitution on the principle of equality and local autonomy. The last part refers to the framework and the legislation of fiscal system in the United States and the United Kingdom, this paper will offer some suggestions on the rule of law of acting governing the allocation government revenues and expenditures divided between central and local governments in Taiwan.In the end, the researcher concludes the discussions in each section and offers several suggestions as the conclusion of the conclusion of this thesis paper.