| Summary: | 博士 === 國立成功大學 === 政治經濟研究所 === 103 === Taiwan now has six special municipalities and sixteen counties. This is the largest change in local government in Taiwan since the downsizing of the provincial government. The focus of this study is how Taiwan’s democratic transition influenced relations between central and local government, thereby impacting the allocation of local government financial resources.
This study applies “system” (legal system) as the independent variable. The “system” (legal system) variable is based on laws related to local self-governance. Furthermore, changes in intergovernmental relations are produced by the institutional norms of each period.
This study produced five major findings: (1) Distant partnership relations. (2) Tax raising capacity has declined, financial centralization has deepened. (3) Issue of public debt “cash cards” to meet demands. (4) Devolved responsibilities, similar operating practices. (5) Decentralization of powers, fiscal centralization.
Key words: Democratic Transition, Institutional Change , Intergovernmental Relations ,Local Government Finance ,financial autonomy, financial dependence
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