經濟發展與環境保護向來是個難以同時兼顧的公共政策難題,其對觀光產業影響尤鉅。缺乏有效管制的地方觀光發展,將破壞環境生態,致吸引力降低。唯有平衡發展,方可現觀光與生態永續之契機。「地方稅法通則」通過後, 綠島鄉政府積極研擬「生態維護費」之課徵,期管控觀光人數,增加地方觀光建設及維護的財源。此一措施在台灣係屬首次,其將對地方觀光市場帶來什麼樣的衝擊,為一值得研究的課題。 過去對於觀光地區生態或環境保護課題的研究及討論,大多偏重於生態旅遊效益或可行性評估,缺乏觀光市場或管理面的探討。本文則試圖了解遊客對觀光課稅的看法,並探討綠島遊客願意支付多少生態維護稅來維護當地環境資源。由於本研究的評估對象為綠島自然資源,故採取假設市場評估法中的條件評估法(Contingent Value Method,CVM )。透過CVM的運用,估計觀光客對生態維護費的願付價格(WTP)。 研究結果顯示受訪者願付價格之決定與其遊憩意願是否不受生態稅金額影響(INT)、家戶所得高低(INC)、環保經驗之有無(EXP)密切相關;此外,應保育資源總項數(SAVE)、是否從事服務業(OCU2)、受教育年數(EDU)、居住區域(AREA)和稅收用途(USE)也將對願付價格造成影響。整體而言,受訪者對於生態維護稅的認知符合綠島鄉公所政策制定之原意。其中,多數遊客的願付價格分布於50~100之間,78%遊客的願付價格在50元以上;39%遊客的願付價格則在100元以上;僅有11%之遊客之願付價格200元以上。經由迴歸式(-117.04+72.353 INT+0.059 INC+58.197 EXP+9.996 SAVE+34.794 AREA-21.797 OCU2+4.819 EDU+ 21.543 USE),得出代表性個人願付價格為86.9472元。 綠島鄉公所規劃的50元生態維護稅,短期而言應不會造成觀光市場太大的衝擊。倘若確實有意經由課稅降低觀光人數以促進觀光永續發展,則有必要適度調高生態維護稅之金額,並且合理地管理及運用此項稅收。
It is always a dilemma for public policy to balance between economic development and environment protection, especially true for tourism development. Without appropriate control, local tourism could seriously damage the environment and its attractiveness. Only with balanced development, sustainable tourism could be possibly achieved. Since the promulgation of “Local Tax Law”, Green Island government has been actively to levy “Local Environmental Tax” in order to control the number of tourists traveling to Green island, and also to improve local financial situation. Since this is the first time of such policy in Taiwan, it’s important to evaluate its potential impact on local tourism development. In the past, most researches related to ecological and environmental issues in tourism areas are focused on the feasibility of eco-tourism, not much attention were paid to tourism market management. The purpose of this study is to explore the opinions of tourists toward local environmental tax and how much tourists are willing to pay to protect the environment on Green Island. Considering the characteristics of natural resource, CVM (Contingent Value Method) is applied for the evaluation. It was found that the amount of WTP has correlated to the change of visiting interest (INT), income of household (INC) and environmental experience (EXP). It is also affected by variables including: the total of resources chosen to protect (SAVE), occupation (OCU2), education (EDU), living area (AREA) and tax use (USE). Most respondents are willing to pay amount between NT$50~NT$100, in which, 78% of respondents would like to pay over NT$50; and only 39% of them would pay over NT$100. Based on regression model (-117.04+72.353 INT+0.059 INC+58.197 EXP+9.996 SAVE+34.794 AREA-21.797 OCU2+4.819 EDU+ 21.543 USE), the average WTP is estimated as NT$ 86.9472. It is concluded that Local Environmental Tax of NT$50 will not significantly impact on Green Island tourist market in short term. However, if the local government really wants to reduce the number of tourist for sustainable development, it is suggested that the amount of tax should be significantly increased while tax incomes are reasonably managed and applied.
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