地方政府自主稅課決策與影響之研究-以臺北縣土城市建築工地臨時稅為例

Study on the Decision Making and Effect of Autonomous Tax of Local Government – Using Building Site Provisional Tax of Tucheng City, Taipei County as an Example

王勇翔(Yong-Siang Wang)

指導教授 ： 張育哲

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2008年)

摘要

我國地方政府財政制度設計上不如中央健全，財政收支劃分法規範之統籌款分配稅款常成為地方政府與中央爭辯與抗議的焦點，原因即在於各地方政府財政狀況有水平及垂直不均的現象。制定地方稅法通則除了讓地方政府開闢自主稅源有所依據外，同時亦可提高地方財政自我負責的能力，是改革我國地方財政沈疴、加強地方經濟發展之關鍵。本研究選定土城市為研究對象，係因其為地方稅法通則實施後首先開徵地方稅之鄉鎮市公所，實具有指標性意義。
本文首先檢視我國財政收支劃分法、財稅制度、地方稅法通則的施行與政治可行性等作為本研究之基本理論架構，並輔以深度訪談法及次級資料分析。結果發現土城市公所持續實施開源節流政策，但因整體經濟環境與財政情形逐年惡化，使得可供民選首長運用建設經費漸趨縮減，方有提出課徵建築工地臨時稅之動機。稅收影響層面，九十五年度之工地稅稅收占歲入決算數之比例為1.1%，九十六年度為2.64%，開徵到目前為止收入近8,000萬，這對市公所財政具有相當的助益。另外，企業外移現象並未因課徵工地稅而發生。在政治可行性部分，市公所藉由事前溝通闡明政策施行之本意，並藉由媒體訴諸民意以降低民意代表反對的壓力。

關鍵字

地方稅法通則 ； 建築工地臨時稅 ； 財政收支劃分法 ； 財政努力 ； 以腳投票 ； 租稅競爭

並列摘要

The design of local government finance system in Taiwan is not as complete and healthy as that of the Central Government.As a result,the Centrally-Allotted Tax Revenues made in accordance with Act Governing the Allocation of Government Revenue and Expenditure frequently becomes the focus of debate and protest between local and central governments. The cause is in that the financial conditions of different local governments are unevenly distributed vertically and horizontally. The enactment of General Rules for Local Levies provides legal basis for local governments to develop individual tax sources, which enables local government to be able to deal with their own local financial issues. It is essential to solve the financial difficulty of local governments and to enhance local economic development.In this study, the researcher took Tucheng City as the object of our research because it is the first town to impose local tax after the enactment of The Act Governing Local Tax Regulations, and it has indicative significance.
First of all,this paper reviews Government Revenue and Expenditure Allocation Act, Financial and Tax System, the implementation of General Rules for Local Tax and their political feasibilities to set the basic theoretical structure of this research. Then, it is followed by in-depth interview and statistical analysis of the secondary data.It is found that Tucheng City Office has endeavored to find financial sources and cut spending continuously. However, due to overall economic environment and the gradual deterioration of financial conditions, the funds available for the mayor to deal with local construction are diminishing. Therefore, Toucheng City Office was motivated to impose Construction Site Provisional Tax. This Construction Site Provisional Tax accounted for 1.1% of income closing amount in 2006 and 2.64% in 2007. Since first imposition, the total income from this local tax is approximately NT$80 million. It has positive effect on the financial conditions of the Office and there is no sign of enterprise flee due to the imposition of this local tax. In terms of political feasibility, the Toucheng City Office held hearings and press presentation and communicated directly with the public before the imposition in order to gain support from the public and ease the opposition from opinion leaders.

並列關鍵字

The Act Governing Local Tax Regulations ； Building Site Provisional Tax ； Act Governing the Allocation of Government Revenue and Expenditures ； Financial Endeavor ； Voting with Feet ； Tax Competition

參考文獻

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