初探地方財政分權化及其在我國之政策意涵

Exploring Fiscal Decentralization and Its Meaning in Taiwan

方凱弘(Kai-Hung Fang)

《政策研究學報》 6期 (2006/06) Pp. 51-88

https://doi.org/10.7070/PR.200606.0051

摘要

我國地方政府財政困窘的問題，近來已經受到各界的重視，也透過財政收支劃分法的修法與地方稅法通則的立法，試圖增加地方財源，解決地方財政收支失衡的現象。然而地方財政依然困難，而中央與地方政府對於未來進一步的改革也無法凝聚共識。從國外推動「財政地方分權化」的經驗與研究中，我們大致可以歸納出「中央主義者(centralist)」和「地方主義者(localist)」兩種途徑。本文試圖透過對於這兩種途徑的討論與比較，探討中央政府與地方政府在地方財政分權化中所應該扮演的角色，特別是地方財源的增加，是應該由中央政府增加統籌分配款或補助款的方式，還是透過課稅權的下放，由地方政府向民眾課徵稅收以支付地方的服務與建設。其次，參考國內學者有關地方財政的相關文獻與建議，本文企圖透過效率(Efficiency)、地方發展(Development)、自主性(Autonomy)、責信(Accountability)、與社會公平(social Equity)等五個政策目標，建構出以上兩種途徑在我國目前地方財政改革脈絡(context)下的政策意涵，指出我國在地方財政分權化的理論下，未來地方財政制度改革可能的政策方向，並提供一個有系統的溝通架構，希望能有助於中央與地方政府凝聚改革的共識。

關鍵字

地方財政 ； 地方財政分權化 ； 府際間財政移轉 ； 地方課稅權

並列摘要

Poor local fiscal health as a policy problem has attracted serious attention in recent years. The Law on Allocation of Government Revenues and Expenditures was amended, and the General Law on Local Taxation was enacted to increase local revenues for meeting local spending needs. However, local fiscal condition has not been improved. Although more reforms on local fiscal system are expected, the national government and local governments cannot reach consensus on how the reforms should take place.
Based on experiences of other countries pursuing fiscal decentralization, and researches conducted for these reform efforts, centralist approach and localist approach can be summarized as two general approaches for implementing fiscal decentralization. By introducing and comparing these two approaches, this article intends to explore the role of the national government and local governments in the reform process. The focus will be on whether the national government should increase the amount of national shared taxes or intergovernmental aids to increase local revenues, or local governments should be granted authority to raise their own local taxes from local residents to pay for local spending. In addition, by reviewing literatures written and suggestions made by Taiwanese scholars to improve local fiscal system, this article tries to construct meaning of these two approaches in the context of Taiwan's local fiscal system reform via five policy objectives including efficiency, development, autonomy, accountability, and social equity. Based on these discussions concerning fiscal decentralization, it is hoped that possible direction for future reforms can be pointed out. Moreover, by providing a systematic framework for the national and local officials to communicate, this article hopes to facilitate the process for reaching consensus of future reforms.

並列關鍵字

Local Finance ； Fiscal Decentralization ； Intergovernmental Transfers ； Authority for Raising Local Taxe

參考文獻

蘇彩足(2002)。論地方財政之透明化。中國地方自治。55(7)，25-31。

Ashworth, John,Bruno Heyndels,Carine Smolders(2002).Redistribution as a Local Public Good: An Empirical Test for Flemish Municipalities.Kyklos.55(1),27-56.

Bahl, Roy(1999).Implementation Rules for Fiscal Decentralization.(International Studies Program working paper series).

Bird, Richard M.,Francois Vaillancourt (ed.)(1998).Fiscal Decentralization in Developing Countries.Cambridge, UK:Cambridge University Press.

Boadway, Robin(2001).Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization.Constitutional Political Economy.12,93-121.