- 學位論文
智慧型成長特徵對都市公共財政之影響－臺灣地區之實證分析
The effects of smart growth features on urban public finance－An empirical study in Taiwan
摘要
財政為庶政之母，政府的財政穩健，不但利於政務推展，亦助益經濟發展，相反地，財政赤字及龐大債務將成為財政沉重負擔。近年來各級政府財政緊絀，為彌平財政缺口，政府須發行公債或賒借方式籌措財源以玆因應，致累積債務逐年攀高，常使得政策與建設無法推動與施行，財政問題成為都市發展的嚴重阻礙。由於都市的發展型態，是影響財政的因素之一，且智慧型成長理論之都市發展型態被認為有助於改善都市公共財政。因此本研究以臺灣地區之市鎮作為實證對象，探討智慧型成長理論之都市空間特徵對都市公共財政之影響。 本研究以臺灣地區89個市鎮作為實證對象，應用階層線性模型(hierarchical linear modeling, HLM)，處理縣與市鎮間的巢層式的樣本資料結構，探討智慧型成長之空間特徵對公共財政的影響，並據以研提對都市公共財政有助益之都市發展策略。研究內容主要分為三個部分，首先是動機目的與文獻回顧，擬定本研究主要探討的問題內容與方向，並說明研究的對象與範圍，以及選訂研究方法；透過文獻回顧探討與歸納，提出研究設計之模型。繼而蒐集樣本資料，透過模型的校估與檢定，提出實證分析結果。最後依據實證發現，研提政策建議方向。 實證結果發現：(一)密度：居住人口密度與就業人口密度對財政收入、支出與盈餘皆為負向影響；及業人口密度對財政收入呈現負向關係，對財政支出關係則呈現不顯著，但對財政盈餘為正向關係；土地發展密度對財政收入為正向關係，財政支出為負向關係，但對財政盈餘卻呈現不顯著；建築發展密度對財政收入與支出皆為正向關係，但對盈餘為負向關係。(二)混合使用：都市的住業越均衡，會減少地價稅與房屋稅之稅收，但同時也會增加補助與協助收入，提高教育科學文化與財政總支出，但對財政盈餘並無顯著的影響；由實證結果可得知組成多樣性對財政收入、支出與盈餘皆呈現不顯著關係。(三)多樣的運具選擇：智慧型成長特徵中以多樣的運具選擇對都市財政的正向影響最顯著，其中又以公車節點密度最為顯著，除了捷運站的設置會降低補助與協助收入，其餘的變數對都市財政收入與財政支出皆呈正向關係，但財政盈餘看來是呈現正向關係，因此都市的大眾運輸越完善，有越多樣的運具選擇，不但不會帶來財政壓力，反而減輕都市的財政壓力。 本研究根據實證結果，以健全都市財政為目標，提出以下都市規劃策略建議：(一)增加公車的服務範圍與班次(二)加強原有產業與開發新產業，鼓勵產業多元化發展(三)設置適量的住宅區(四) 嚴格化容積獎勵制度，並進行容積總量管制(五)適量地擴大都市計畫區，並加強都市土地管理與整體規劃。
並列摘要
Stable finances help governments to promote economic developments and administration benefits. In other words, a huge fiscal debt results in a heavy burden of public finances. In recent years, domestic governments have raised funds by issuing bouds or granting loans to antidote to fiscal gaps. Increasing debts delays public works, and such a public finance crisis is one of the important issues of urban developments. The urban development pattern is one of the factors affecting public finance. In addition, the smart growth development pattern helps improving urban public finances. Therefore, this study aimed at examining the effects of smart growth features on urban public finances by the empirical data of cities or townships in Taiwan. This research chose eighty-nine cities or townships in Taiwan as sample data to investigate how various smart growth patterns affect urban public finances. The “hierarchical linear modeling (HLM)” was applied to deal with the bi-level data structure between counties and municipalities. Moreover, according to the empirical findings, urban development strategies for benefiting public finances were recommended. The major empirical results of this study are as follows: (1)Density: Population density and worker density had negative impacts on the fiscal revenues, expenditures and surplus; a higher employee density reduced the fiscal revenues, increased the fiscal surplus while insignificantly affected the fiscal expenditures; the land use density had positive effects on the fiscal revenues, and negative effects on the fiscal expenditures, while there was no significant relationship with the fiscal surplus; and, a higher floor area ratio increased the fiscal revenues and expenditures, but it reduced the fiscal surplus. (2)Mixed land use: A balanced job-housing development reduced the fiscal revenues from land value tax and house tax, increased the revenues from the governmental subsidies and the fiscal expenditures for education, science and culture, and the total fiscal expenditure, while insignificantly impacted on the fiscal surplus; and the Entropy index had no significant relationship to the fiscal revenue, expenditure, and surplus. (3)Various transportation choices: The variables describing mode choice variety had the most significant and positive influences on urban public finance, especially the “bus stop density”, made the greatest influence. Although the establishment of metro stations decreased the governmental subsides, the rest of variables had positive influences on the fiscal revenues, expenditures and surplus. As a result, a better public transportation system that provides various transportation mode alternatives brings advantages to public finances in the long term. Based on the target of urban fiscal improvement and the empirical results, this study recommends the following strategies for urban smart development: (1) increasing the frequencies and areas of bus services; (2) strengthening the existing industries, developing innovative industries, and encouraging the industrial diversity; (3) setting residential zones appropriately; (4) providing the floor area ratio bonus carefully and restricting the urban growth by the carrying capacity of lands; and, (5) carefully expanding the urban planning areas and improving the management and comprehensively planning of urban lands.