A Study on the Government Fiscal Income and Expenditures under Financial Constraints

• Main Authors: H.C.Lee, 李先智
• Other Authors: 洪鴻智
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/31247133808381162659

碩士 === 國立臺北大學 === 都市計劃研究所 === 88 === In the conventional fiscal theories, 「The voting with feet」revealed that the residents would choose the living areas according to their own incomes and hobbies, and also implied the diversity among areas. The area diversity, shaping the developmental situation and restricting the tax income, not only made the income the different income-expenditure conditions in each area, but also contributed to「the rental competition」. In recent years, the uneven development situation among counties in Taiwan had been the issue with which governors and scholars concerned. The fiscal difficulty in local was the common topic for discussion, which the local governments faced at the same time. There were lots of reasons of fiscal difficulties. To the point of tax, most central taxes were direct taxes with more tax-bases and great flexibility. The local taxes were mostly poverty taxes with fewer tax-bases and little flexibility. Usually, the growth rate of local tax was too slow to match with the rapidly growing rate of the public expenditure in local. And it would make the local finance more straitened. To the point of local development, the local development, which was too slow to restrict the local tax, would increase the area diversities and form more fiscal problems.To the point of local autonomic system, with not able to decide for itself, would restrict the healthy local finance and contribute to the uneven development among counties. Above all, the local characteristic would restrict the local tax , development, and react to the property of the local autonomic system. In hence, by the statistic method of regression and principle factor analysis, the author attempted to discuss the relationship between the local characteristic and the fiscal income, expenditure of 21 counties in Taiwan Province. And it would accomplish the goal of looking into the area diversity by the point of public finance.