| Summary: | 碩士 === 逢甲大學 === 財稅學系 === 104 === In this study, four revenue structures of Taiwan’s 6 municipalities and 13 counties and cities, including tax revenue, revenue from Centrally-Allotted Tax, grant money, and other revenue sources, during the year of 2001-2014 were used for analysis. Based on the concept of Herfindahl-Hirschman Index (HHI) proposed by Suyderhoud (1994) with revenue diversification index and revenue stability index calculated by fluctuation rate adopted, the relation between local government’s revenue diversification and revenue stability is measured. Variables such as revenue capacity in different counties and cities, whether it is election year for county/city mayor and president, and whether the heads of local and central governments are in the same party were also put into consideration. Regression analysis concluded that county and city governments with more revenue diversification have higher level of revenue stability. Revenue of the local governor elections year however relatively stable, while the revenue stability will be affected of the presidential election year, but the impact is not significant; Revenue capacity has a positive relationship with revenue stability; that is, the more powerful revenue capacity, the less its revenue stability will be. It is recommend that local governments should strive to increase their own financial resources, and take expanding revenue diversification as an indicator to achieve the goal of revenue stability.
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