A Comparative analysis on Taiwans’s Local Government’s Tax Efforts
碩士 === 國立臺北商業大學 === 會計財稅研究所 === 104 === Taiwan's government is facing serious financial problems, such as local government unable to pay staff salaries, an increase of the deficit and balance the family more and more, relatively speaking, Taiwan's housing prices in recent years has kept ri...
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ndltd-TW-104NTB056710042019-05-15T23:09:05Z http://ndltd.ncl.edu.tw/handle/8hqsqd A Comparative analysis on Taiwans’s Local Government’s Tax Efforts 臺灣地方政府租稅努力之比較分析-以六都為例 Hsieh, Yu-Ting 謝淯婷 碩士 國立臺北商業大學 會計財稅研究所 104 Taiwan's government is facing serious financial problems, such as local government unable to pay staff salaries, an increase of the deficit and balance the family more and more, relatively speaking, Taiwan's housing prices in recent years has kept rising, but mainly to the real estate tax revenue the local governments have encountered financial difficulties, and produce contradictory phenomena, showing the efforts of local governments in fiscal responsibility and efforts of the others did not fulfill. This study wanted to investigate the extent of local government financial effort, the use of temporal trends and cross-sectional comparative analysis. Specifically, mainly in land tax (government published land value), property tax (assessed value of house) and land value tax (government-declared value of land) of the tax base representing the ratio of market price, the comparative analysis, which made the local government real property the direction of tax reform. Huang , Yao-Hui 黃耀輝 2016 學位論文 ; thesis 71 zh-TW |
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碩士 === 國立臺北商業大學 === 會計財稅研究所 === 104 === Taiwan's government is facing serious financial problems, such as local government unable to pay staff salaries, an increase of the deficit and balance the family more and more, relatively speaking, Taiwan's housing prices in recent years has kept rising, but mainly to the real estate tax revenue the local governments have encountered financial difficulties, and produce contradictory phenomena, showing the efforts of local governments in fiscal responsibility and efforts of the others did not fulfill.
This study wanted to investigate the extent of local government financial effort, the use of temporal trends and cross-sectional comparative analysis. Specifically, mainly in land tax (government published land value), property tax (assessed value of house) and land value tax (government-declared value of land) of the tax base representing the ratio of market price, the comparative analysis, which made the local government real property the direction of tax reform.
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author2 |
Huang , Yao-Hui |
author_facet |
Huang , Yao-Hui Hsieh, Yu-Ting 謝淯婷 |
author |
Hsieh, Yu-Ting 謝淯婷 |
spellingShingle |
Hsieh, Yu-Ting 謝淯婷 A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
author_sort |
Hsieh, Yu-Ting |
title |
A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
title_short |
A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
title_full |
A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
title_fullStr |
A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
title_full_unstemmed |
A Comparative analysis on Taiwans’s Local Government’s Tax Efforts |
title_sort |
comparative analysis on taiwans’s local government’s tax efforts |
publishDate |
2016 |
url |
http://ndltd.ncl.edu.tw/handle/8hqsqd |
work_keys_str_mv |
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