五都新局提昇地方自主性財源之研究：以臺北市地方稅課為例

The Analysis of the Enhancement of the Financial Resources of Local Autonomy after the Formation of Five Special Municipalities:A Case Study of the Taipei City Local Tax

陳瓊玲(Chiung-Ling Chen)

指導教授 ： 黃琛瑜

淡江大學/商管學院/公共行政學系公共政策碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00431

摘要

「財政」為庶政之母，本文以地方財政自主觀點，並以五都改制及臺北市為主軸，探討在現行中央與地方財政收支劃分方式下，臺北市在面對五都新局提昇自主性地方稅課之因應策略。
本研究以民國96至100年度五都改制前後臺北市歲入、歲出及債務未償餘額之資料進行分析，並對於臺北市在當前地方財政分權、有限資源分配、地方職能擴增、縮減財政支出有限情形下，嘗試解答：（一）五都新局對臺北市財政影響？（二）臺北市面對五都新局，如何從地方財政自主觀點強化財政以減少衝擊？（三）五都新局地方財政自我負責制度下，臺北市為提昇自主性地方稅課，有那些可行性措施？
研究結果發現：（一）臺北市財政受五都改制衝擊，債務攀升，補助款依存度日趨加大。（二）地方稅課自主性不足，財產稅為臺北市重要自主財源。（三）充裕地方稅課途徑為財產稅。
本文研究建議：（一）宜通盤檢討財政收支劃分方式，配合績效評估機制採漸進式、法制化……機制，來健全地方財政。（二）擴大稅基，短期間由中央主導訂定新房屋構造標準單價，並回歸兩價合一，以簡政便民。（三）宜取消現行稅制不合時宜減免措施。（四）在兼顧現今國內、外經濟景氣復甦緩慢，現階段不宜採附加徵收率方式徵稅，宜加強稅捐稽徵效率、遏止逃漏、維護租稅公平。（五）債務保守，五都新局地方政府可擴大舉債空間的同時，更顯重要的是保守看待並降低負債、建立財政紀律、監督與負責機制。

關鍵字

地方財政自主 ； 五都改制

並列摘要

The policy of the public finance is the mother of the various policies. After the viewpoint of local financial autonomy, this paper aims to explore strategies of Taipei city to promote local tax autonomy after the institutional reform of five municipalities in Taiwan, under the existing central and local Law of Subdivision of Financial Revenues and Expenditures divided manner.
This paper will analyze the annual expenditure and debt data of Taipei city before and after the institutional reform of five municipalities during 2007-2011, consider the fiscal decentralization, the allocation of limited resources, local amplification and reduced fiscal spending case, try to answer: (1) The effect of institutional reform of five municipalities on Taipei city’s finance policy. (2) How Taipei city could strengthen fiscal to reduce the impact from the viewpoint of local financial autonomy after the institutional reform of five municipalities. (3) Strategies for enhancing local tax autonomy of Taipei city under the fiscal self-responsibility structure of five municipalities.
This paper find that：(1) On the fiscal impact of the institutional reform of five municipalities, the debt and subsidy dependence of Taipei city are increasing day by day. (2) Due to the lack of autonomy of the local tax, the income of Taipei city comes mainly from property taxes. (3) Sufficient local tax through property taxes.
This paper suggests that: (1) Taipei city should conduct an overall review in the Law of Subdivision of Financial Revenues and Expenditures, with the performance evaluation mechanism adopted progressive legalization ...... mechanism to improve the local financial. (2) Broadening the tax base. In a short period, set standards of construction of new housing, and regression imputation price convenience to streamline administration by the central unit. (3) The current tax system should cancel the untimely relief measures. (4) Taking into account today's domestic and foreign economic boom recovery is slow, it would be premature to adopt additional levy rate tax should enhance the efficiency of the tax to curb evasion, maintenance of fair taxation. (5) Debt conservative. When five municipalities of local governments could expand borrowing space, it is even more important to keep conservative view and reduce the debt, the establishment of fiscal discipline, supervision and accountability mechanisms.

並列關鍵字

Local fiscal autonomy ； Five special Municipalities restructured

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