自有財源與地方財政自主？地方自治內涵之省視

Own-source Revenues and Fiscal Autonomy? Reviewing the Connotation of Home Rule

黃世鑫(Shin-Sin Huang) ； 郭建中(Jian-Jhong Guo)

《政策研究學報》 7期 (2007/06) Pp. 1-33

https://doi.org/10.7070/PR.200706.0001

摘要

地方財政的問題不是純粹經濟問題依靠市場機制就可解決，也不是單純的地方政府可以解決的問題，或靠政府訂定｢地方稅法通則｣及｢規費法｣就可為功，它是一個政治與經濟的問題，是中央與地方必須一起面對解決的問題。根據其他國家的經驗，例如丹麥、法國、英國、義大利及荷蘭等國，皆無靠地方政府立法就能成功解決地方財政問題的模式。 「財政為庶政之母」，此概念對地方政府或中央政府都是真理。我國地方政府的財政在法律的位階上及實際的執行上，經歷了戒嚴時期、中央集權及民主化的過程，由簡陋到較為完備的階段，但問題依然存在。本文想先探討什麼是自有財源與財政自主；自有財源之意義；自有財源、財政自主的迷思；地方自治內涵的再定位；財政集權化與準財政機構之角色；及地方稅法通則及規費法的執行面問題，然後在結論的地方，就法制面、財政體系、及增闢新地方稅提出建議。

關鍵字

地方自治 ； 地方財政 ； 財政收支劃分法 ； 統籌分配稅款 ； 地方稅法通則 ； 規費

並列摘要

This thesis demonstrates that local finance is both a political and economic issue, and it should be negotiated by the central and local governments. It explores what own-source revenues and fiscal autonomy mean; their myths and the significance of own-source revenues; the content and redefinition of home rule; fiscal centralization and the role of semi-fiscal organizations; and the practice of the Act Governing Local Tax Regulation as well as Charges and Fees Act. The authors conclude by suggesting reexamination of the legal and fiscal systems, and levying some new taxes at local level.

並列關鍵字

home rule ； local finance ； Act Governing the Allocation of Government Revenues and Expenditures ； Distribution Regulation for Centrally-Allotted Tax Revenues ； the Act Governing Local Tax Regulation ； Charges

參考文獻

Ahmad, Ehtisham(ed.)(1997).Financing Decentralized Expenditures: An International Comparison of Grants.Cheltenham (UK), Brookfield (US):Edward Elgar.

Beer, Samuel H.,Wallace E. Oates (ed.)(1977).The Political Economy of Fiscal Federalism, Lexington, Massachusetts.Toronto:Lexington Books.

Fossati, Amedeo,Giorgio Panella(eds.),Dollery, Brian E.,Joe L. Wallis(2001).The Political Economy of Local Government: Leadership, Reform and Market Failure.Cheltenham(UK), Northampton(MA, USA):Edward Elgar.

Hirschman, A.O.(1970).Exit, Voice and Loyalty.Cambridge:Cambridge University Press.

Kornai, János(1992).The Social System: The Political Economy of Communism.Oxford:Clarendon Press.