從法制觀點談我國中央與地方財政關係

The Central-Local Fiscal Relationship: A Legal Perspective

魯炳炎(Bing-Yan Lu)

《中國行政評論》 12卷3期 (2003/06) Pp. 179-206

https://doi.org/10.6635/cpar.2003.12(3).07

摘要

不同於學術界或實務界近年來一再建言，應儘速完成地方稅法通則及規費法的立法，賦予地方政府租稅立法權，以解決地方財政困窘的問題，本文針對台灣地區廿一位縣市政府的財政機關與主計單位首長，以問卷調查及深度訪談的方式，從地方財政法制設計的角度進行實證研究，並就實證研究的結果檢證地方財政法制的四個假設：第－，財政體質欠佳的縣市政府比財政體質較佳的縣市政府更願意針對地方財政法制表達意見；第二，賦予地方政府租稅立法權，以地方稅法通則為例，能夠明顯改善地方財政困窘的問題；第三，賦予地方政府租稅立法權，以規費法為例，能夠明顯改善地方財政困窘的問題；第四，財政機關與主計單位的首長對於地方財政法制的意見呈現明顯的不同。而本文的結果顯示，第一個和第二個假設並無法成立，第三個假設難以論斷，而第四個假設則是成立。

關鍵字

地方財政 ； 租稅立法權 ； 地方稅法通則 ； 規費法

並列摘要

Although the opinions of the academic community, in the past few years, believe the passage of the General Act of Local Taxation and the Act of Levying Fees and thus empowering local governments the right of taxation legislation could bring local fiscal stress to an end. Based on an empirical research of questionnaire survey and in-depth interviewing, this study tries to argue the traditional point of view by testing the following hypotheses: (1) the poorer the local governments, the more enthusiastic the staff expresses their opinions on local finance; (2) to take the General Act of Local Taxation as an example, empowering local governments the right of taxation legislation can improve local fiscal stress; (3) to take the Act of Levying Fees as an example, empowering local governments the right of taxation legislation can improve local fiscal stress; (4) there is a significant difference between local chief stall of DGBAS and MOF on the issue of local fiscal legislation. In short the first and second hypothesis were rejected, whereas the fourth accepted and the third one hard to reach conclusion.

並列關鍵字

Local Public Finance ； Taxation Legislation ； General Act of Local Taxation ； Act of Levying Fees