非稅收入與地方經濟成長-以台灣的實證為例

Non-tax Revenue and Local Economic Growth: A Case of Taiwan

張修瑋(Hsiu-Wei Chang)

指導教授 ： 許義忠

國立臺中科技大學/商學院/財政稅務系租稅管理與理財規劃碩士班/碩士(2015年)

摘要

近十年來，地方政府收入問題之癥結，一直是財政學者及地方政府首長欲探討之重要議題。隨著中央政府財政日漸拮据，地方政府在不能仰賴中央財源金援之情況下，更須積極拓展其地方財政之健全。在地方政府收入之研究中，較多文獻著重於稅課收入之分析，鮮少以非稅課收入之角度切入。因此，本研究將以台灣二十個縣市之非稅收入與地方經濟成長的關係進行研究。
本文實證結果指出，非稅課收入對於地方經濟成長率有正向且顯著之影響，換言之，地方政府首長可藉由拓展其非稅課收入之財源，以增加地方政府收入，加以應用並活絡地方經濟之成長；另外，本研究亦發現，自籌財源比例及教育程度的提升，對於地方經濟成長亦有正向且顯著之影響。

關鍵字

非稅收入 ； 地方經濟成長 ； 追蹤資料

並列摘要

The aim of this dissertation mainly focused on the relationship between non-tax revenue and local economic growth by using 20 counties and cities in Taiwan. Time series data for non-tax revenue and local economic growth has been taken among the period 1998 to 2012. A fixed-effect model is employed to estimate the effects of non-tax revenue on local per capita income growth. Several main findings emerge from the analysis. First, results find that the raising non-tax revenue can significantly improved local economic growth by effective and efficient policy decision. Second, not only the non-tax revenue may help the local government to cope with the fiscal imbalance in resource mobilization but also the engine of local economic growth. Third, among the public and political policy factors that affects the relationship between non-tax revenue and growth, the results which support the notion that both increasing self-financing resource ratio and education degree evidently improve the positive impact on local economic performance. Finally, our finding confirms not only the non-tax revenue may help the local government to improve the fiscal imbalance in resource mobilization but also the engine of local economic growth.

並列關鍵字

Non-tax Revenue ； Local Economic Growth ； Panel Data

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