臺灣地方財政能力指標之估測與研究

The Evaluation of Local Fiscal Capacity Index in Taiwan

莊雅慧(Ya-Hui Chuang)

指導教授 ： 林恭正

國立臺北大學/公共事務學院/財政學系/碩士(2013年)

摘要

地方政府自有財源偏低，支出結構僵化且不斷擴張，債務負擔累積迅速，致使地方財政惡化，嚴重影響地方政府施政成效。中央政府在設計補助款制度與統籌稅款分配方式上均希望適當的考量地方政府財政能力及財政努力的情況，以建立地方政府財政自我負責的精神，並進一步完善府際間財政調整制度。然而目前缺乏完整有系統地衡量台灣地方政府財政能力與財政努力指標的文獻，故本文主要目的是參考美國政府間關係諮詢委員會（The Advisory Commission on Intergovernmental Relation，簡稱ACIR）所建構的三種估測地方財政能力的方式，亦即以衡量稅課收入為基礎的代表性稅率法（Representative Tax System，RTS）、以其他收入來源為基礎的代表性收入法（Representative Revenue System，RRS）、及計算公共服務支出需求的代表性支出法（Representative Expenditure System，RES）等三種估測方式分別來評估台灣直轄市及縣（市）政府的財政能力，並進一步使用這三種方式估測各地方政府財政努力指標，希望藉此全面的估測方式，提供制定相關政策時的參考。
　　估測結果顯示：租稅能力及收入能力較好的縣市主要集中在都會縣市，農業縣的表現則較差，但各縣市在租稅努力的表現差異沒有明顯趨勢。加入非稅課收入的衡量，縣市平均可增加約三成的潛在收入，顯示租稅能力不好的縣市，仍舊可以透過其他非稅管道獲取收入來源；而支出法計算的支出需求以經濟相對弱勢的東部及農業等縣市，所求得的支出需求為高，但其卻無法有相應的收入來因應。
　　在政策制定上，若能集合各指標的優點，將收入面及支出面的指標同時放入統籌分配公式內作考慮，相信可以有一定程度抑制地方政府濫用經費，節省不必要開支，促進地方拓展自我財源的動機，並培養地方政府自我負責的態度。

關鍵字

財政能力 ； 財政努力 ； 美國政府間關係諮詢委員會（ACIR） ； 代表性稅率法（RTS） ； 代表性收入法（RRS） ； 代表性支出法（RES）

並列摘要

Taiwan local governmental financial situation became worse because of the low own financial resources, the rigidity and continuous expansion of expenditure, and rapidly accumulated debt burden. The deterioration of local finance seriously affected the effectiveness of local government performance. For the purpose of constructing the self-responsible spirit of local finance and establishing a better intergovernmental transfer system, the central government sincerely considers to including the performance index of local fiscal capacity and effort into the evaluation of transfer grant and the allocation of unified distribution tax. However, due to the lack of researches in completely evaluating Taiwan local governmental performance in fiscal capacity and effort, the main purpose of this study is to completely evaluating local governmental performance in terms of fiscal capacity and effort index of municipalities and counties (cities) in Taiwan by employing three measurement methods proposed by The Advisory Commission on Intergovernmental Relation (ACIR). These three methods include the Representative Tax System (RTS), the Representative Revenue System (RRS), and the Representative Expenditure System (RES). So far, it is known that this study is the first study to use RRS and RES methods to empirically estimate Taiwan local governmental fiscal capacity and effort. It is hoped that the overall index estimation of Taiwan local fiscal capacity and effort can serve as a policy reference for the central government in establishing intergovernmental transfer system.
　　The estimated results show that metropolitan counties (cities) have better index of tax capacity and revenue capacity, whereas agricultural counties have reverse index. However, there is no significant trend among counties (cities) for tax effort. Local governments can increase 30% potential revenue if non-tax revenue is considered. It shows that the counties (cities) with bad tax capacity performance can improve their revenue by seeking non-tax revenue sources. Based on RES, eastern and agricultural counties (cities) represent higher demand for expenditure per capita, but there is no correspondent revenue for the need.
　　We should consider all the advantages of every index in policy making. For ex-ample, if RRS and RES index are considered together in making unified distribution tax policy, the local governments would not abuse the expenses and save unnecessary spending. Therefore, it can improve the motivation and raise the self-responsible attitude for local governments to finance their need from own revenue resources.

並列關鍵字

Fiscal capacity ； Fiscal effort ； The Advisory Commission on Intergovernmental Relation (ACIR) ； Representative Tax System (RTS) ； Representative Revenue System (RRS) ； Representative Expenditure System (RES)

參考文獻

劉志宏、郭乃菱（2012），「歲入多元化與歲入穩定之研究：臺灣地方財政之實證分析」，《行政暨政策學報》，54，83-120。

李述德（2009），「開創地方財政新契機－談財政收支劃分法之修正」，《研考雙月刊》，33(4)，77-84。

Nagowski, M.P. (2007), “The Fiscal Capacity of New England, ” Policy Brief , New England Public Policy Center

United States Advisory Commission on Intergovernmental

Tannenwald (2006),“Measuring Fiscal Disparities Across the U.S. States: A Representative Revenue System and Representative Expenditure System Approach, Fiscal Year 2002,” NEPPC Working Paper 06-2. A joint report with the Urban-Brookings Tax Policy Center