鄉鎮市課徵地方稅政治可行性之研究—以台中縣為個案分析

楊明諭(Ming-yu Yang)

指導教授 ： 黃錦堂

國立臺灣大學/社會科學院/政治學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.02048

摘要

近年來，由於經濟的不景氣使得我國地方財政困絀的問題日益嚴重，因此一般學者專家則極力倡導地方財政自主，希望藉由地方政府自給自足，能夠解決地方財政困絀之問題，進而改善整體財政環境。有鑑於此，中央政府為開放地方財政自主，隨即通過地方稅法通則，以讓地方政府擁有開闢自有財源之法源依據，才能進一步實踐財政自主與地方自治之精神。

民國九十一年十一月立法院三讀通過地方稅法通則，讓地方政府開徵地方稅有明確之法律依據，為我國整體財政制度創造一個新紀元。但值得注意的是，地方稅法通則通過這一年多以來，地方財政困絀的問題依舊，但卻沒有任何地方政府利用這項政府所給予的工具，來開徵地方稅，以求解決困絀之問題。鑑此，背後勢必隱含影響地方稅法通則政治可行性之因素，其中又以政治因素影響最為深遠，此乃為本論文主要之研究動機。換言之，本論文之主要核心即為探究影響地方政府課徵地方稅之政治可行性因素。

本文主要欲透過台中縣個案研究之方式，來驗證地方稅的開徵之政治可行性是否受到影響。本文首先利用文獻檢閱之方法了解目前地方財政之現況以及地方所存在的一些政治性問題，再試圖透過比較研究法對照日本與德國之成功案例作為我國之借鏡，最後則是經由對台中縣特定鄉鎮市公所與代表會人員，以及學界、企業界等代表作深入訪談，發現選舉、府會關係、中央的反對與補助款制度等政治性因素會影響開徵地方稅之可行性。而本文在最後也針對這些因素，對症下藥提出一些看法與建議，期望能確實提升開徵地方稅之政治可行性，並提供作為財政政策上之參考。

關鍵字

地方稅法通則 ； 政治可行性 ； 地方財政 ； 地方財政自主

並列摘要

Under the current situation of economic depression, the financial problems of our local government get more and more serious in recent years. So some experts advocate the implication of fiscal autonomy to the local government, they hope to solve the problems through this way. Addition to this, our government announced to fulfill the Local Taxation Law to empower the local government with autonomous right. By doing so, our local government gains the legal proof to develop their own financial resources.

In 2002, our government announced to put into practice the Local Taxation Law that empowers the local government with autonomous right, which created a new age of our tax system. However, the financial problem of our local government hasn’t be solved since the Local Taxation Law was put into practice in 2002. We find that no local government solves their financial problems by using this tool to assess. This situation points that it must hidden determinative practicable factors of the taxation; within these factors the political factor makes great influence. In other words, this essay focus on researching the political feasibility factor of the taxation which influences the assessment of the taxation.

This essay wants to prove whether the political feasibility factor influences the assessment of local taxation or not by the case studying of Tai Chung County. Firstly it takes advantage of document review to understand the current situation of local finance and the political force. Secondly it tries to look for the model through comparing the successful examples between German and Japan. Finally it makes deep interview with special people such as local government staff 、professor、reporter、entrepremeur， to find that political factors as election, political factions ,public vote,the anti-force of our government, the subsidy rule actually influence the practice of the local taxation. The end of this essay, it points several suggestions about this issue, hope that it can help to develop the political practice of local taxation assessment and be the reference of the financial policy.

並列關鍵字

fiscal autonomy ； political feasibility ； local fiscal ； Local Taxation Law

參考文獻

蘇彩足，2002，＜論地方財政之透明化＞，《中國地方自治》，第55卷第7期，25-21。

葉嘉誠，2001，＜當前地方財政問題與解決方案之評估＞，《中國地方自治》，3-13。

劉文仕，2000，＜論地方府會衝突之調解機制設計取向＞，《中國地方自治》，15-48。

趙永茂，2004，＜地方派系依恃結構的演變與特質—高雄縣內門鄕的個案分析＞，《台灣民主季刊》，第一卷，第一期，85-117。

林健次、蔡吉源，2003，＜地方財政自我負責機制與財政收支劃分＞，《國立政治大學公共行政學報》，第9期，1-33。