精省後財政收支劃分問題探討

An Exploration of the Problem of the Revenue and Spending after Stripping the Autonomy of Taiwan Provincial Government

陳恆鈞(Hen-Chin Chen)

《中國行政評論》 8卷3期 (1999/06) Pp. 1-22

https://doi.org/10.6635/cpar.1999.8(3).01

摘要

由於中央政府的集權，地方政府長久以來即為財政資源不足所苦。然而自精省之後，中央政府與地方政府的關係即有重大改變。其中之一即是財政收支劃分的方法改變。本文主旨即是探討精省前、後的財政收支問題。全文分為五大節；主要內容是說明中央與地方財政收支劃分的法源，其次從財稅收支角度分析當前的財政問題，復其次則提出長、短期改進財政困難之道。最後則為為結語。

關鍵字

中央政府 ； 地方政府 ； 集權 ； 財政收支劃分

並列摘要

Due to the centralization of central government, the local government has been suffering from insufficient financial resources. However, the relationships between central government and local government have changed after stripping the autonomy Taiwan Provincial government. One of them is the distribution of fiscal revenue and spending. The main thesis of this paper is to analyze the past and future problems of fiscal revenue and spending. In the first section we explain the main laws concerning the distribution of fiscal revenue and spending. Section II presents the current problems from the perspectives of finance and taxes. The third section suggests several alternatives to resolve the problem of insufficient financial resources.

並列關鍵字

Central Government ； Local Government ； Centralization ； the distribution of Fiscal Revenue and Spending