L’ancrage historique du territoire dans la construction de l’État fait que le pouvoir d’imposition soit fondé sur une approche territoriale garantissant la pérennité et la cohésion du territoire national malgré l’évolution de l’économie vers un modèle qui se détache de l’espace géographique. La confrontation entre un droit fiscal initialement en adéquation avec le territoire politique et une réalité économique mondialisée et de plus en plus numérisée entraine une recomposition du territoire vers de multiples territoires plus adaptés à cette réalité. Le lien assez étroit entre la formation des territoires fiscaux et la construction fiscale normative, donne à la notion classique du territoire un contenu nouveau adapté à la particularité de la matière fiscale et harmonisé avec la réalité économique par l’expansion de solutions juridiques rénovées. Le territoire en droit fiscal, concrétisé par l’exercice de la compétence fiscale, peu importe le cadre spatial dans lequel s’exerce cette compétence, est plus une construction qui s’adapte, qu’une terre avec des frontières qui le déterminent. Il se transforme en une notion fonctionnelle, il est tantôt un déterminant de rattachement de la valeur imposable, tantôt un outil de politique publique. Cette perception fonctionnelle entraine un remodelage du territoire qui s’enrichit en gardant le rattachement étatique. / The historic anchoring of the territory in the construction of the State makes that the power of taxation is based on a territorial approach guaranteeing the durability and the cohesion of the national territory despite the evolution of the economy towards a model which is detached from the geographical space. The confrontation between a tax law initially in adequation with the political territory and a globalized and increasingly digitalised economic reality leads to a recomposition of the territory towards multiple territories more adapted to this reality. The rather close link between the formation of fiscal territories and the normative tax construction gives to the classical notion of the territory a new content adapted to the peculiarity of the tax matter and harmonized with the economic reality by the expansion of renovated legal solutions. The territory in tax law, concretized by the exercise of fiscal jurisdiction, regardless of the spatial framework in which this competence is exercised, is more a construction that adapts, than a land with borders that determine it. It is transformed into a functional notion, it is sometimes a determinant of attachment of the taxable value, sometimes a tool of public policy. This functional perception leads to a remodeling of the territory which is enriched by keeping the state connection.

ABSTRACT Tax revenue is the major source from which government¡¦s budget revenue and is very important to sustain the need of government¡¦s public expenditure. The increasing expenditure caused by satisfying the citizen¡¦s desire of sufficient and better local government¡¦s services on education, culture, transportation, social welfare, environmental control, public health, police, and fire protection etc., as well as the shortage of tax income caused by economic depression and the tax deduction policy of the central government had seriously deteriorated the budget deficit of the local government. In 2002, our government announced to put into practice the Local Taxation Law that empowers the local government with autonomous right to levy the local taxes. Under the current situation of economic depression, how to create new sources of tax revenue to improve the budget deficit demands an immediate attention of the local government of Kaohsiung County. This study first investigates the fundamental theory of local tax, our local tax system, and local tax system of other countries to obtain the principles and feasible taxing items of imposing local tax. Secondly, this study uses secondary data to analyze the financial situation of Kaohsiung County and to research on the reasons of the financial problems and difficulty to understand the justification of tax hike. Thirdly, an in-depth interview to the head and deputy of finance department and county councilor was conducted to collect data. Through the literature study, secondary data analysis, and interview results to construct the questionnaire structure. Lastly, we conducted a research in Delphi Technique by sending questionnaire to Kaohsiung County councilor, tax personnel, finance personnel, and accounting personnel to study the perception and attitude of the interviewee towards to imposing new tax, appropriate new tax items, timing for imposing new tax, the problems we are facing and the strategy of resolving the problems. Throughout the activities mentioned above, this study consolidates and summarizes some conclusions as follows: 1. Our country has fewer local tax items and has room to expand compared to foreign countries. Besides, it has been years Kaohsiung County has had budget deficit. All tax income is not even enough to pay for personnel expenses. Having new tax revenue is necessary and reasonable. 2. After the passage of Local Taxation law, local tax is split into two categories. One is nation-wide local tax and the other is initiated by the local government. Expanding tax sources can be done in two ways at the same time. For one, nation -wide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducted. That includes the revoke of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. For two, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax. 3. The interviewees are highly recognized the implication of fiscal autonomy to the local government and are positively support the local governments to raise their financial resources via a systematic and reasonable taxation on new items of local tax. 4. The legislative body is not totally against the tax add and it possibly be approved as long as the local governments still can not resolve the budget deficit problem via it¡¦s efforts on minimizing the expenditure. 5. New taxations on certain residents or enterprises within a county might be considered as long as these earmarked tax revenue is used for designate purposes. New taxes that are suitable for Kaohsiung County to impose are Quarry Tax, Pollution Tax, and Peddler License Tax, in that order. 6. Local government should take three important actions to increase the willingness of the citizen to pay taxes and reduce the impact of tax add. First is to explain in public the benefits and purposes of the tax add and disclose the usage details of the new tax revenue. Second is to preclude from squandering tax revenue. Third is to increase the qualities of public services and facilities. 7. Imposing new taxes can help to achieve the objectives of increasing income sources and hence improving finance. It also helps to establish the link between public expenses and people¡¦s tax burden. That link will keep people from having the thoughts of ¡§ free of charge¡¨ and wasting public resources. However, Facing with the problem that elected officials have no intentions to push tax increase, it is necessary to establish elected chief¡¦s sense of responsibility for finance. The central government should take the efforts the local government makes to taxation, the financial deficit, and the debt into the rating of the competitiveness of all local governments. The rating results should be open to the public to encourage the local government to aggressively find new tax sources.

The announcement and implementation of the ¡§Common Rules of Local Tax Law¡¨ not only complement the local tax legislation but the local government can also apply the local tax legislation to increase the local financial resources and adjust the idea that the local government must rely on the subsidiary of the central government. Since the implementation of the ¡§Common Rules of Local Tax Law¡¨, local governments throughout all hierarchies in the country only proposed 12 local tax proposals which have been taken as ¡§references¡¨ by the Ministry of Finance. This is perceived that there is a gape between the current implementation of the ¡§Common Rules of Local Tax Law¡¨ and its conception especially the feasibility analysis of the ¡§Common Rules of Local Tax Law¡¨ implementation. As a result, the ¡§Common Rules of Local Tax Law¡¨ requires a further review and evaluation. The aim of this research is to study the new local taxes division situation of the local government after the Common Rules of the Local Tax Law was promulgated by the central government. There are four specific research topics: 1. comprehensively understand the local government¡¦s local taxes division according to the Common Rules of the Local Tax Law or the planning of the new local taxes division. 2. focus on the implementation of the Common Rules of the Local Tax Law of the local government to conduct a feasibility evaluation. 3. analyze the different viewpoints toward the feasibility of the ¡§Common Rules of the Local Tax Law¡¨ implementation and clarify the contextual relationship between the ¡§Common Rules of the Local Tax Law and its implementing environment. 4. summarize the local government¡¦s recommendation on the ¡§Common Rules of Local Tax Law. This study uses the research method including the literature survey method, secondary data analysis and questionnaire survey to obtain more objective research result. The findings of the research are as the followings: 1. the local government¡¦s perspectives toward the variable factor of the imposing (or not imposing) the new local tax will not vary with the ¡§tenure of the local government leader¡¨ but will significantly vary with the ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ and ¡§local governmental relationship¡¨. 2. the local government¡¦s perspectives toward the variable of the encouragement of new local tax imposition strategy and measure will not vary with ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§tenure of the local government leader¡¨, ¡§political party of the local government leader¡¨ , ¡§the political party of most of the elected local representatives and ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ but will significantly vary with the ¡§local governmental relationship¡¨. Finally, this study provides recommendations according to the perspective of legislation, politic, administration, central government support and incentive based on the research results and the impact on the reform. It is hoped that the recommendations can be taken as references by local government for new local tax imposition as well as for future finance reformation.

Ces dernières années, en France, les finances publiques locales ont fait l’objet de deux réformes d’ampleur, particulièrement médiatisées tant l’histoire dans ce domaine est jalonnée d’échecs et de réformes à la marge. La suppression de la taxe professionnelle, remplacée par une contribution économique territoriale, ainsi que la baisse sans précédent de la dotation globale de fonctionnement, ont pour effet de limiter les recettes des collectivités et pèsent indirectement sur leurs dépenses. Autrement dit, ces réformes témoigneraient de la capacité de l’Etat à imposer aux gouvernements locaux davantage de contrainte budgétaire, conformément à la discipline qu’il applique aux administrations centrales ainsi qu’aux organismes de Sécurité sociale. Des transformations identiques, voire plus marquées, s’opèrent dans d’autres pays européens. Partant de ce constat, cette thèse cherche à montrer dans quelle mesure et comment l’Etat parvient à changer les règles en matière de finances locales de telle sorte qu’elles soient davantage compatibles avec un objectif de long terme de maîtrise des dépenses, de la dette et des déficits publics. / This last years in France, two important reforms of local public finance were adopted, the reform of the business tax and the decrease of grants. It was widely advertised in the local and national press. Actually, the history of local public finance is caracterized by the failure of reforms. It could be analized as an illustration of the state capacity to impose budget consolidation and fiscal constrain to subnational governments. Identical change takes place in other european countries. This thesis shows in what extent and how the state succeed in changing the rules of local public finance to be more compatible with a long term goal of fiscal consolidation.

This diploma thesis deals with fiscal rules at the sub-national government level. The main goal is to make an analysis of the evolution and current situation of fiscal rules at the sub-national government level and to make the systematic classification of fiscal rules parameters and their choice in the EU member countries. The literary overview includes the introduction into the topic of fiscal rules and explains the connection between short-terms and long-terms goals of public finances and motives for the implementation of fiscal rules. There is also presented their typology. The next important part of this theme is the fiscal decentralization, which is also introduced here. This part is concluded by the overview of studies, which examine and evaluate the strength and effectiveness of fiscal rules at sub-national government level. The part of solutions and results includes the descriptive analysis of evolution and current situation of fiscal rules in EU member countries (EU-27) with the focus on local and regional sub-national government level. Then some selected parameters (share of sub-national public debt to GDP, fiscal decentralization, fiscal autonomy and (non)membership of EU member countries in the Eurozone) are compared with the number of implemented fiscal rules at the sub-national government level and in some cases with the fiscal rule strength index to prove or refute the set hypotheses. The hypotheses which are formulated in the methodology of this thesis are not proved by the correlation and by the main graphs. But there are some examples supporting these hypotheses.

This thesis deals with the property tax revenue in local governments, the progress of revenues from this tax in the Czech Republic, the evaluation of the current state and comparison with selected European countries. The aim of this thesis is the evaluation of present progress, current state and outlined potential perspectives of the property tax revenues of municipalities in the Czech Republic. The partial objective of this thesis is comparing the current state with the progress of the EU countries and using of this comparison to suggest possible trends of local government revenue.