Reassessing the Economic Scale and the Impacts of Tax Relief on an Emerging Industry in Taiwan

Huei-Wen Lin ； Huei-Fu Lu

《International Journal of Information and Management Sciences》 31卷3期 (2020/09) Pp. 295-313

https://doi.org/10.6186/IJIMS.202009_31(3).0005

摘要

This study is to reveal the development roles of the sports industry in Taiwan and to reassess the gross domestic sport product by using the input-output table from the Directorate General of Budget, Accounting and Statistics and the Industry and Service Census data. The computable general equilibrium model is also introduced to simulate and then to explore the economic effects of tax relief for sports manufacturing and sports services industries. The results indicate that if the government expects to facilitate the development of the whole industry and enhance the overall economic effect through tax relief in the sports industry, the sports industry policy can be gradually oriented to encourage private investment in the sports industry and stimulate the non-governmental consumption tendency of sports services, rather than taking government expenditure as the main support for the development of sports services. The findings would provide the direction of policy recommendations for the sports industry and further serve as a reference when the government discusses and formulates policies for fostering the sports industry in the future.

關鍵字

Sports industry ； input-output (IO) table ； economic effects ； tax relief ； computable general equilibrium (CGE)

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