本研究以民國71年度至95年度臺北市財政收入結構的變化為主要探討對象，包括了臺北市自有財源與非自有財源，其自有財源以臺北市稅課收入及財產收入為主，非自有財源則以補助款收入為主，分析瞭解臺北市財政收入之現況、問題所在及其影響因素，並以迴歸分析印證之。 臺北市自有財源占歲入或歲出平均高達98%，其中平均有78%來自稅課收入，表臺北市政府財政豐裕且自主性高，依賴上級的程度低，並有穩定的地方稅課收入，以支應地方自治團體之自治事項。 稅課收入是臺北市政府歲入主要來源，最重要的稅目來源分別為營業稅、中央統籌分配稅款、土地增值稅、地價稅、房屋稅、使用牌照稅、印花稅、契稅、煙酒稅、娛樂稅等，而田賦、教育捐、屠宰稅對臺北市稅收貢獻趨於式微。其實證估計結果發現，稅課收入受到每人臺北市各類營利事業營業額、每人歲出及財政收支劃分法修正的影響。 財產收入包括了財產孳息收入、財產收回及售價收入等細項。近年來財產收入的重要性雖大幅提高，但其來源收入大不如前。實證估計結果發現，財產收入受到每人每年經常性所得、每人歲出、財政收支劃分法修正及87年度單一因素的影響。 補助款收入71年度至95年度平均占歲出的比重均小於0.56%，及至91年度以來有逐年增加的趨勢，仍顯示臺北市對補助款的依賴程度低，財政豐裕且自主性高，自有財源比例足以支應支出需要，與其他地方政府亟須上級的補助款以支應財政支出之情況有別。實證估計結果發現，補助款收入受到每人稅課收入及65歲以上老年人口比例的影響。

由於我國政策與制度關係，直轄市比其他縣市可獲得較豐富的資源，是不爭的事實，以致各縣市紛紛爭取升格為直轄市，希望獲得更大的財政實力，但2010年升格之後的五都，財政收支差短依舊嚴重，皆須仰賴中央補助或舉債，以支應各項政務推動及地方建設。對新北市而言，在資源有限情況下，惟有提升財政自主能力，並落實財政紀律，才能解決其財政缺口。 新北市既已升格直轄市，就要有適時法律得以遵從，希望能儘早修正財政收支劃分法，給予相當的財政自主權，並落實財政自我負責機制。然而在自有財源比例偏低情形之下，支出結構僵化，人事費比重過高，能自行決定的支出相當有限，加上指定用途補助款等問題，都限縮其財政自主性。 本研究以新北市為主要研究對象，選取1982-2011年資料，以一般化最小平方法GLS（generalized least squares)進行迴歸分析，探究對於新北市財政收入或自主財源之影響因素。實證結果發現，家庭平均每戶全年經常性收入、土地增值稅減半徵收及調降稅率政策，對於歲入及自有財源具有正向影響效果；失業率則具有負向影響效果。以上三項影響因素中，失業率對於歲入及自有財源之影響程度不同，對於自有財源則更具顯著性負向響影。 / It is undoubted that the municipality can get more resources than counties and cities. Due to the fact, most of counties and cities try for upgrading to a municipality in Taiwan. After city-county consolidation in 2010, the Fiscal Deficit of five special municipalities is still seriously short, they rely on central government subsidies or loans to cope with the operation and construction funds. Because of the limitation of resources, it is the sole solution of solving the fiscal gap for New Taipei City is to enhance the ability of financial autonomy and implement fiscal discipline. It is necessary for New Taipei City to have the corresponding law to upgrade municipality. We hope that the Act Governing the Allocation of Government Revenues and Expenditures can be revised as soon as possible and the revised law can provide the appropriate financial autonomy and implement fiscal self-responsibility mechanism for New Taipei municipality. However, because of the low proportion of cases under its own financial resources, the fixed expenditure structure and the high proportion of staff costs, the self-decided expenditure is quite limited. In addition, earmarked grants and other issues also narrow its financial autonomy. New Taipei City is the main object of this study. The specific data (1982-2011) and the GLS(generalized Least Squares) are used in this study to find out the impact factors of New Taipei's revenue and its independent revenue sources. The empirical results indicate that Average Current Receipts Per Household, LAT Halved and Tax Reduction policyhave a positive effect on its revenue and independent revenue sources; Also, the unemployment rate has a negative impact on results. Among these three impact factors, the Unemployment Rate has the different influence degree between the revenue and independent revenue sources, especially; it has significant negative impact on the independent revenue sources.