The data of 2001-2010 on 23 counties and cities in Taiwan are collected to explore the factors that affect the city and county revenues from taxes (profit-seeking enterprise income tax, comprehensive income tax, house tax and land value tax). The empirical results are summarized as follows: Per year recurrent income, the population ratio of low-income households and services sector accounted for the industry structure in employment were significant positive impact on profit-seeking enterprise income tax, individual comprehensive income tax, house tax and land value tax. The unemployment rate was significant negative impact on the profit-seeking enterprise income tax and individual comprehensive income tax, but the impact on house tax and land value tax was not significant. The population of urban planning area was significant positive impact on the taxation of house tax and land value tax, but the impact on profit-seeking enterprise income tax and individual comprehensive income tax was not significant.