| Summary: | 碩士 === 逢甲大學 === 財稅所 === 100 === Abstract
In recent years the balance of government debt at all levels continues to grow. According to ROC statistics, total government debt was at 27.08 billion in 2000, and increased by 13.92 billion, bringing it to a total of 41 billion by 2005. More recent, total government debt was at 56.51 billion in 2011. When we compare that with overall government debt in 1911 we see an increase of 29.43 billion.
The balance of both county and city government debt in 2000 was about 0.7 billion, and by 2010 it had gradually increased to 3.3 billion. In addition, in 2010 the two original municipalities were divided as such: Taipei, New Taipei, Taichung, Tainan, and Kaoshung. Although the balance of both county and government debt was 195 billion less than the balance of total government debt of 3.3 billion, the balance of the municipal debt is directly under the jurisdiction of Taiwan’s Central Government, which stood at 1.65 billion in 2010 and at present has risen to 5.3 billion. Thus, local government debt is continuously increasing.
This paper mainly uses literature analysis to reach the study and explore the reasons for local financial deficiencies in legislation, administration, politics, in short, must be improved in order to narrow the fiscal gap local governments in Taiwan are facing.
For improving the local budget deficit, this paper suggests that: (A) Modify Public Revenues and Expenditures Determination Low. (B) Fiscal Distribution Act should consider the tax effort of local government. (C) Local debt amount should not be increased. (D) Expand the tax base. (E) Personnel costs should not be increased. (F) Local governments should promote the revenue-raising and expenditure-cutting measures. (G) Should establish a supervision mechanism. (H) Establish financial transparency indicators.
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