一、研究動機與目的 土地稅為我國地方政府重要財源之一。土地稅除了滿足財政需要外，尚有促進土地利用之政策目的。我國土地稅包含三個項目：田賦、地價稅、土地增值稅。此三項租稅在戰後台灣經濟發展階段中，先後扮演重要之角色。 本研究即在探討田賦、地價稅、土地增值稅三者在在經濟成長過程中，其財政地位之消長，在各地方政府財政之地位及比較各縣市土地稅之租稅負擔程度，並提出未來改革方向之基本建議。 二、研究發現與建議 （一）田賦徵實制度在台灣光復初期，除了對政府財政之貢獻外，亦有提供糧食、穩定物價之功。惟我國已由農業社會進入工商業經濟社會，田賦徵實制度之早期功能，日趨減弱，其在財政上之地位隨之沒落。隨經濟變遷，地價稅與土地增值稅在地方財政上之貢獻良多，其在地方財政之地位不容忽視。 （二）土地稅在我國稅制中占有重要地位，是地方政府重要財源之一。地價稅在民國60年代，其占全國總稅收之比重上升；土地增值稅之比重則在60年代中期之後，逐漸超前並躍居第一。然與地價稅相較，土地增值稅稅收波動甚為劇烈，其受景氣波動影響甚深。 （三） 1、 稅收比重偏低： 與國外相較，我國土地稅無論占全國總稅收或占GDP之比重，皆明顯偏低，扣除土地增值稅後，地價稅占GDP之比重不到1%。 2、 財政水平不均： 由於各地發展程度不一，土地稅收入差異頗大，以每人平均土地稅金額來看，金額較高者多為工商繁榮之縣市。 3、 租稅負擔程度： 以地價稅之租稅負擔來看，71會計年度時，半數以上縣市之租稅負擔低於平均水準，至86會計年度時，大部份縣市租稅負擔都有增加。以土地增值稅來看，大部份縣市三個年度租稅負擔變化較小，且租稅負擔程度較高者，多位居中南部。 4、 土地稅收占歲出決算數： 71會計年度時，全省過半數之縣市比重不到20%；83年度時，大部份縣市比重都有上升；86年度時，各縣市之比重多呈下降之趨勢。又三個會計年度，各縣市之平均比例分別為16.95%、25.05%、15.05%，顯示自有財源不足。 （四） 1、 田賦方面： 田賦之免稅原意，固然在減輕農民之負擔，然農民有收益卻無須納稅，且農民不見得都是低收入者之情況下，對租稅之公平性將造成衝擊。免稅應對「人」（農民），而非對「物」（農地），是以田賦免稅應檢討之。 2、 地價稅方面： 公告地價雖規定三年調整一次，但時有延長調整之措施，造成公告地價與市價向去甚遠，且造成不同區段相對地價差異。稅基宜每三年調整一次，各地評估地價應採齊一之估價標準。地方政府無獨立自主之權力訂定地價稅稅率，欲提昇地價稅在地方稅收之地位，應授權地方政府據其地方財政支出規模，適當調整其稅率。稅率宜適度提高（尤其是自用住宅稅率僅千分之二）以反映地方公共支出成本。公用事業、公賣事業與民間企業一樣享受地方公共支出服務，對其之免稅措施應取消之。 3、土地增值稅方面： 土地於同一年度移轉而有增益，不僅免納土地增值稅，亦無須繳納所得稅，與公平原則相違。土地增值稅長期而言自宜採實價課徵，確實掌握稅基，並著重於估價制度之建立。現行土地增值稅稅率並不低，長期而言，宜考慮調降稅率，以所得稅之最高稅率40%為最高標準。自用住宅用地移轉，土地增值稅優惠稅率10%之規定，易造成投機、避稅之現象，一般人因遷徙而更換自用住宅可以土地稅法第35條售舊屋購新屋之退稅規定而減輕其負擔。農地移轉免徵土地增值稅對稅基之侵蝕甚為嚴重，應審慎考慮。 目錄 論文提要…………………………………………………………Ⅰ 目錄………………………………………………………………Ⅲ 圖表目錄…………………………………………………………Ⅳ 第一章 緒論…………………………………………………… 1 第一節 研究動機與目的………………………………… 1 第二節 研究範圍與方法………………………………… 1 第三節 本文架構………………………………………… 2 第二章 土地稅之理論基礎…………………………………… 3 第一節 財產稅歸宿理論………………………………… 3 第二節 資本增益稅理論………………………………… 7 第三章 各國土地稅制度分析………………………………… 8 第一節 各國土地稅制度………………………………… 8 第二節 各國土地稅稅收分析……………………………19 第四章 台灣地區土地稅收入之分析…………………………24 第一節 土地稅制…………………………………………24 第二節 土地稅稅收分析…………………………………29 第五章 土地稅與各級政府財政收入之關係…………………37 第一節 土地稅對地方財政之影響………………………37 第二節 土地稅與地方財政水平不均之分析……………43 第三節 土地稅稅收負擔之分析…………………………45 第四節 土地稅之未來趨勢………………………………53 第六章 結論與建議……………………………………………56 第一節 結論………………………………………………56 第二節 建議………………………………………………58 參考文獻 ……………………………………………………‥59 附錄 …………………………………………………………‥ 62

我國土地增值稅在漲價歸公上扮演相當重要的角色。實際執行過程方面配合「實施都市平均地權條例」、及「平均地權條例」的頒佈與實施，我國土地值稅實施涵蓋範圍亦由都市地區擴及全省。在經過多年實行之後，不免產生一些問題。或許解決增值稅現行各問題，可另行由現行減免範圍及罰則方面來思考。本文最主要的目的，試圖由現行增值稅中關係罰則的減免措施出發，如農地移轉免徵增值稅、捐地社會福利事業或依法設立私立學校免徵增值稅、符合土地稅法第卅五條之土地重購退稅、增值稅有關獎投及產升條例優惠等措施，找出以上措施對稅基的影響。其後再針對後續追蹤、執行方面，探討罰則規定所存在的問題與其解決之道。希望透過罰則的修訂、及其有關之增值稅減免範圍的縮減，對現行問題的解能有些許的助益。

The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

本文以新北市板橋區2012年8月至2014年底不動產實價登錄的交易資料，分析地價稅課徵的公平性。 利用公寓、華廈、大樓與純土地之土地公告地價占市場價值的估價比率，對估價比率的一致性、垂直公平與水平公平做研究。透過估價比率中位數、價格相關差異與離散係數做傳統的分析，結果發現板橋區的估價比率離散程度過高，估價呈現累退性，不符合垂直公平的原則，而且相近的交易價格，估價卻存在顯著不一致的樣態，亦不符合水平公平的原則。 再進行迴歸實證分析，可與傳統分析相互印證，迴歸結果指出板橋內的確呈現顯著的累退性，即有高價低估與低價高估的問題，不符合垂直公平。估價時，會受到土地財產特性的影響，尤其是土地面積、建物面積、與市中心距離等因素，會產生估價的水平不公平，例如土地面積越小，估價比率則越低的問題。 本文建議可針對新大樓林立區段做改革，調高該區段土地之公告地價，不但有利於提升估價比率，使納稅義務人負擔合理的稅負，並且同時有助於改善垂直公平與水平公平。

Orientador: Bastiaan Reydon / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-17T11:02:00Z (GMT). No. of bitstreams: 1 Oliveira_ThiagoAdemirMacedo_M.pdf: 3177988 bytes, checksum: 5ceb41998776906b18383032b8e9a952 (MD5) Previous issue date: 2010 / Resumo: Objetiva-se, neste estudo, entender o contexto nacional agrário que culminou na legislação vigente do direito e da função social da propriedade, em conjunto com o histórico (legal e financeiro) da tributação rural brasileira. Será analisado o arcabouço legal e os "interesses" que motivaram a precariedade da cobrança do Imposto Territorial Rural (ITR) e que sustentaram uma tributação ínfima. Evidencia-se que, em paralelo, houve a marginalização da principal ferramenta para a cobrança e gestão dessas terras: o cadastro territorial. A fiscalização dessas terras e a implementação efetiva desse instrumento são o cerne desse processo tributário, assim, também se faz necessária a analise da sua estrutura legislativa e do seu contexto histórico. Portanto é nesse ponto que a Lei 11.250/2005, traz uma condição sem precedentes para viabilizar a descentralização do tributo para os municípios. A delegação das obrigações acessórias de fiscalização e lançamento podem de fato, ser atribuídas aos municípios, ação que até então, não havia sido tratada de maneira tão objetiva. Examina-se essa lei, em razão de ser o eixo diretor no processo de descentralização que se espera poder romper com a herança estrutural da composição agrária nacional. Finalmente, realiza-se um estudo de caso que objetiva conhecer os possíveis impactos operacionais e políticos dessa descentralização, assim como o impacto financeiro na tributação das terras rurais no município de Jaboticabal/SP / Abstract: The aim of this study is to understand the agrarian national context which culminated into the current legislation and into the Social Function of Property, together with the history (legal and financial) of the Brazilian rural taxation. The proposal is to analyze the legal framework and the "interests" that motivated the precariousness of the Rural Territorial Tax (ITR) collection and which maintained an insignificant taxation. It is stressed, in parallel, that there was the marginalization of the main tool for the collection and management of these lands: the land register. The supervision of these lands and the effective implementation of this instrument are the core of such taxation process, therefore, it is also necessary to examine its legislative structure and its historical context. Therefore this is the point in that the Law 11,250/2005, brings an unprecedented condition to enable the decentralization of tax functions to the municipalities. The delegation of additional obligations for the supervision and launch may, in fact, be allocated to municipalities; action which until then, had not been treated so objectively. This law is studied because it is the core of the process of decentralization that we hope can break with the structural heritage of the national land composition. Finally, a case study takes place aiming to understand more about the possible operational and political impacts of this decentralization process, as well as more about the financial impact on the taxation of rural land in the municipality of Jaboticabal/SP / Mestrado / Desenvolvimento Economico, Espaço e Meio Ambiente / Mestre em Desenvolvimento Econômico

Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...

Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English state by considering its administration, processes and tax mechanics from its 1643 inception to the excise crisis. Economic development offered fiscal opportunity and whilst the excise exploited product supply chains, the land tax targeted rent and income generated from agricultural, commercial and domestic real estate. Occupiers and landlords shared immediate fiscal burdens. Land taxes exploited cashflows around financial and seasonal production cycles, particularly in the more commercialised South and East, where fresh attempts were made to value and tax land. Effective local governors had for decades bolstered their own authority by delivering national initiatives and now worked in partnership with legislators to nurture the new tax and create resilience. The state’s bargain was that parliament would determine deadlines and fixed tax amounts from each locale, but local governors had immediate process ownership to determine its detailed application. Continued fiscal success required fresh waves of innovation, adaption and involvement including: empowerment, delegation, the deployment of more experienced officials, simplification, and improved stakeholder oversight. As post-Revolutionary conflict drove fiscal burdens higher, land taxes became a permanent fiscal implement of the state, despite regular outbreaks of political angst at the tax’s power. The resulting coordinated collective commitment of tens of thousands of officials, across county, city and country, was the great fiscal achievement of the age; a picture long obscured by institutionalised state narratives.

nÃo hà / The Federal Government, giving efficacy to section III of  4 of art. 153 of the Federal Constitution enacted Law No. 11,250, of december 27, 2005, which provides that the Union, through an agreement, delegate responsibility for monitoring and collection for the Municipalities and the Federal District on the Rural Land Tax (ITR). By adhering to the agreement, the cities appropriated the entire revenue of ITR, paying, however, with the cost of administering them. Without membership, municipalities receive the transfer equivalent to 50% of the proceeds. This study aims to evaluate the potential of revenue collection ITR considering various scenarios of tax administration costs, serving as a resource for decision-making of the city manager about the adherence agreement with the Union For this, we used data agricultural census 2006 for 184 municipalities in the Cearà linear regression model of OLS. As a result, it was found that characteristics such as the Gini index, the total area of establishments (crop, pasture, woods and forests, agroforestry and so residual) value of goods and livestock area of influence on the collection of ITR. It is presented as a consequence, the potential revenue collection of the tax to municipalities on the basis of the Cearà cost scenarios considered. / O Governo Federal, dando eficÃcia ao inciso III do  4 do art. 153 da ConstituiÃÃo Federal, editou a Lei n 11.250, de 27 de dezembro de 2005, que prevà a possibilidade de a UniÃo, por meio de convÃnio, delegar competÃncia de fiscalizaÃÃo e arrecadaÃÃo para os MunicÃpios e o Distrito Federal, quanto ao Imposto Territorial Rural (ITR). Ao aderirem ao convÃnio, os municÃpios apropriam a totalidade da receita de ITR, arcando, porÃm, com os custos de administrÃ-los. Sem a adesÃo, os municÃpios recebem o repasse equivalente a 50% do arrecadado. Este trabalho tem como objetivo avaliar o potencial arrecadatÃrio do ITR, considerando diversos cenÃrios de custos de administraÃÃo do tributo, servindo como subsÃdio para a tomada de decisÃo do gestor municipal acerca da adesÃo ao convÃnio com a UniÃo. Para tanto, utilizou-se dados do Censo AgropecuÃrio 2006, para os 184 municÃpios Cearenses, em modelo de regressÃo linear de mÃnimos quadrados ordinÃrios. Como resultado, constatou-se que caracterÃsticas como o Ãndice de Gini, a Ãrea total dos estabelecimentos (lavoura, pastagem, matas e florestas, sistema agroflorestal e de forma residual), valor dos bens e Ãrea de produÃÃo animal exercem influÃncia sobre a arrecadaÃÃo do ITR. Apresenta-se, como consequÃncia, o potencial arrecadatÃrio do tributo para os municÃpios Cearenses em funÃÃo dos cenÃrios de custos considerados.

After the Glorious Revolution of 1688 the divisions within English society found additional expression through political parties as contemporaries staked out ideological positions on numerous issues and crises facing the nation. While the parties fought over issues of sovereignty and governance, the development of a taxation regime, required to pursue and support the nation’s almost constant wars on the continent, was also drawn into this contest. The nature of the debates over taxation on landed property provides an important lens through which to understand the ideological positions of both Whigs and Tories over matters of not only political economy, but religion, society, and governance. The English Land Tax, is one of the most important fiscal instruments of Augustan England and reveals how Whigs and Tories articulated positions on the aftermath of 1689, on the financial revolution that followed, and on the nature of governance at the beginning of the ‘long eighteenth century.’

Lic.-avh. Uppsala : Sveriges lantbruksuniversitet, 2007.