Abstract Financial transparency has been playing the role of one of the most significant approaches to financial reform since the eighties. This is true of not only advanced countries but also developing countries where democratic awareness is blooming among the public, especially countries in poverty, because people there tend to demand more and more aggressively that the government publish important financial information such as the revenue and annual expenses as they get to realize how much the governmental budget impacts on the economical development and the distribution of resources of the country, and Taiwan is among the rest. As democratic trends cracked Taiwanese autocracy in the late eighties, the government began to take a relatively open stance towards publicizing the budgeting processes and the information concerned. Unfortunately, such changes seem to be limited to the central government only. As for the local governments, however, budgeting still tends to be done in black boxes as always. Indeed, little has been done to enhance the financial transparency of the local governments. People still focus on the facts of local financial difficulties and deficits as well as their demands on the systemization and transparency of central grants-in-aid to the local governments, neglecting the persistent lack of proper financial information publication. What exactly is the cause of local governmental financial unbalance? Does it come from improper expenditure increase or shortage of income or both? Neither the central government nor the local ones have provided solid and complete background information for the public to make their own judgments from. In fact, the central government should actively help the local governments construct handy, thorough financial information databases and thereby optimize the transparency of critical data, minimizing people¡¦s cost for accessing information and maximizing their interest in participating in local public financial affairs. On December 6, 2005, Taiwanese Legislative Yuan passed the Law of Governmental Information Publication to ensure people¡¦s right to knowledge, promoting their understanding of, trust in, and supervision upon public affairs, taking a big step towards administrative and financial transparency. The purposes of this research are: 1. By looking back on the literature concerned, the author wishes to make a comparison between the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) in terms of how they define the financial transparency of a member country and thereby to get the industrial circle, the government, the academia, and the general public to better understand and to value the concept of financial transparency. 2. Through depth interviews, the author wishes to institutionally, legally, and administratively explore possible strategies and steps that local governments can take to enhance the financial transparency, so that the general public can be better encouraged to participate in and to supervise local financial administration, raising the efficiency in making good use of resources of all kinds, strengthening local finances. The author suggests that the following steps be taken to enhance local governmental financial transparency: 1. Put together general, concise financial information reports. 2. Open new channels for the publicizing of financial information. 3. Formulate laws and codes concerning governmental financial information release. 4. The central government should build up a platform on which all financial information countrywide can be shown and processed. 5. Set up a national treasury payment information system. Keywords: Financial transparency, Local government, Tax expenditure

TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...

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O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o interesse privado do contribuinte contra a tributação indevida, excessiva ou intempestiva. O conflito entre fisco e contribuinte dá lugar à cooperação, e a norma tributária converte-se em ferramenta jurídica de indução de comportamentos e transformação da sociedade. Por isso, no estudo do tema, destaca-se não apenas a maneira como a regra de incentivo opera em relação ao dever fiscal, para eliminá-lo ou reduzi-lo, mas especialmente o modo como ela afeta a arrecadação fiscal e a conduta dos destinatários legais. Para tanto, propõe-se modelo de análise atento a três elementos: finalidade, regra e efeito externo. É fundamental considerar os propósitos que orientam a formulação da regra de incentivo, assim como os resultados concretos que produz. Essa forma de enxergar o fenômeno da exoneração fiscal favorece o controle de resultados e permite dar conta dos incentivos e renúncias fiscais como dois aspectos do mesmo fenômeno jurídico. / The text discusses the concept and legal regime of tax expenditure and tax incentives in the Brazilian Legal Framework. These measures derive from exercise of same legislative competency which establishes tax exaction, but the legal problems that derive from it are not exactly the same as those that included in revenue issue. More than simple fiscal rules, laws that constitute tax incentives are instruments of intervention and transformation of social reality, and need to be examined in this manner. It is no longer a question of safeguarding the taxpayers private interest against undue, excessive or hastily taxation. The conflict between the Public Treasury and taxpayers is replaced by cooperation, and the tax rule is converted into a legal instrument used to induce behaviors and to transform society. Hence, while studying the topic, not only how incentives rules relate to fiscal duty in order to eliminate or reduce it matter, but especially how they affect tax exaction and the conduct of its legal receiver. Therefore, an analytical model composed of the following three elements is proposed: purpose, rule and external effect, It is also fundamental to consider the intentions that guide formulation of incentives rule and its actual results. The way of foreseeing the fulfillment a tax duty enhances control over its results and allows rendering tax waivers incentives as two aspects of the same legal phenomenon.

La dépense fiscale est un outil de politique publique qui permet au même titre que la dépense publique de financer les missions de service public. Elle apparaît donc d'abord comme la modalité et le procédé interventionniste par lequel l'État peut inciter à une action, une abstention ou favoriser la redistribution sociale. Cependant la dépense fiscale est aussi par sa finalité un outil libéral puisqu'il permet de renforcer l'autonomie individuelle en réduisant le montant de l'impôt dû et en augmentant le revenu disponible pour le contribuable. Plutôt que de prélever l'impôt par voie d'autorité pour financer les missions de service public, le procédé de la dépense fiscale intègre par une sorte de «new deal» fiscal le contribuable au financement des politiques publiques. Celui-ci ne paye donc plus par la contrainte un impôt auprès du trésor public, il peut désormais moduler son impôt et choisir les secteurs d'activité qu'il va financer. Par ailleurs, la dépense fiscale permet aussi de corriger les imperfections du marché dans une approche néolibérale, en allouant ou en orientant notamment les ressources vers les secteurs d'activité en manque. On parle alors de l'interventionnisme libéral pour illustrer à la fois le procédé d'interventionnisme public de la dépense fiscale et l'outil compatible avec l'idéologie néolibérale. Cependant, cette articulation de deux phénomènes ou doctrines économiques qui s’expriment d'abord par leur antagonisme n'est pas sans générer un certain nombre d'effets pervers. En effet, l'impôt s'exprime d'abord par ses attributs de puissance publique et se concilie difficilement avec une approche de compromis ou de concession. L'imbrication que tente d'opérer l'interventionnisme libéral engendre des effets pervers qui portent atteinte à la légitimité de l'institution fiscale. Le procédé de l'interventionnisme libéral contribue donc à ébranler l'ensemble des légitimités politiques, sociologiques et juridiques sur lesquelles repose l'institution fiscale. Cette dégénérescence devait inciter les pouvoirs publics à adopter des politiques de transformation ou de rationalisation de l'interventionnisme public par la dépense fiscale. Cependant, le concept de «tax expenditures» formulé pour la première fois par Stanley Surrey aux États-Unis à la fin des années 1960, et en 1979 dans le quatrième rapport du Conseil des impôts en France sous le vocable « dépense fiscale» a davantage été influencé par des considérations budgétaires et financières. Le concept de « tax expenditure » ou de «dépense fiscale» est alors porteur d'une logique de rationalisation qui reste cependant fortement connotée par la dimension budgétaire de l'interventionnisme public par la« dépense fiscale ». L'enjeu de la rationalisation semble donc limité en ce que la logique et le processus de rationalisation portés par le concept de «dépense fiscale» n'ont été que le corollaire d'un environnement budgétaire et financier complexe, plutôt que le fuit d'une réflexion sui generis sur les mérites ou les failles intrinsèques de la mobilisation de la dépense fiscale en tant qu'outil de politique publique. La rationalisation portée par le concept de «dépense fiscale» s'est donc trouvée limitée en ce qu'elle ne permet de rétablir la légitimité de l'institution fiscale ébranlée que de façon imparfaite et incidente. L'essentiel de notre étude portera sur le cas français, et des projections dans un pays en voie de développement comme le Cameroun se feront lorsque les problématiques auront pu se poser de façon différente. / Tax expenditure is a policy tool allowing funding public service missions, as well as public spending. Therefore, it firstly appears as the modality and the interventionist process by which the State can encourage action, forbearance or promote social redistribution. However, from its purpose, tax expenditure is also a liberal tool, as it strengthens individual autonomy by reducing the due tax amount and increasing available income for the taxpayer. Rather than raise taxes by authority to fund public service missions, the tax expenditure process includes the taxpayer in a sort of "new deal". Then, he is no more compelled to pay more taxes to public treasury, now he can adjust his tax and select business sectors he will finance. Moreover, the tax expenditure helps correct market imperfections in a neoliberal approach, by allocating or directing resources to lacking sectors. This is called liberal interventionism, illustrating both the public intervention process of tax expenditure, and tool compatible with the neoliberal ideology. However, this articulation of two phenomena or economic doctrines, that are primarily expressed by their antagonism, generate some perverse effects. Indeed, tax is first expressed by its attributes of public authority, and is difficult to reconcile with a compromising or concession approach. Nesting liberal interventionism tries to operate creates perverse effects undermining the legitimacy of the tax institution. Therefore, the liberal interventionism process contributes to undermine ail political, sociological and legal legitimacy on which tax institution is based. This degeneration should have encouraged governments to adopt processing or rationalization first time by Stanley Surrey in the United States in the late 1960s, and in 1979 inside the fourth report of the Tax Council in France was mainly influenced by budgetary and financial considerations. The concept of "tax expenditure" is then carrying a logical rationalization, remaining, however, strongly connoted by the budgetary dimension of public intervention by the tax expenditure. The issue of rationalization seems limited in that logic and rationalization process driven by the concept of "tax expenditure" are only the consequence of a complex fiscal and financial environment, rather than the result of a sui generis thought on intrinsic merits or flaws of the tax expenditure mobilization, as a public policy tool. Rationalization driven by the "tax expenditure" concept has therefore been limited as it restores imperfectly and incidentally fiscal institution legitimacy. Most of our study will focus on the French case, and there will be projections in a developing country like Cameroon when issues problems have arisen in different ways.

O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o interesse privado do contribuinte contra a tributação indevida, excessiva ou intempestiva. O conflito entre fisco e contribuinte dá lugar à cooperação, e a norma tributária converte-se em ferramenta jurídica de indução de comportamentos e transformação da sociedade. Por isso, no estudo do tema, destaca-se não apenas a maneira como a regra de incentivo opera em relação ao dever fiscal, para eliminá-lo ou reduzi-lo, mas especialmente o modo como ela afeta a arrecadação fiscal e a conduta dos destinatários legais. Para tanto, propõe-se modelo de análise atento a três elementos: finalidade, regra e efeito externo. É fundamental considerar os propósitos que orientam a formulação da regra de incentivo, assim como os resultados concretos que produz. Essa forma de enxergar o fenômeno da exoneração fiscal favorece o controle de resultados e permite dar conta dos incentivos e renúncias fiscais como dois aspectos do mesmo fenômeno jurídico. / The text discusses the concept and legal regime of tax expenditure and tax incentives in the Brazilian Legal Framework. These measures derive from exercise of same legislative competency which establishes tax exaction, but the legal problems that derive from it are not exactly the same as those that included in revenue issue. More than simple fiscal rules, laws that constitute tax incentives are instruments of intervention and transformation of social reality, and need to be examined in this manner. It is no longer a question of safeguarding the taxpayers private interest against undue, excessive or hastily taxation. The conflict between the Public Treasury and taxpayers is replaced by cooperation, and the tax rule is converted into a legal instrument used to induce behaviors and to transform society. Hence, while studying the topic, not only how incentives rules relate to fiscal duty in order to eliminate or reduce it matter, but especially how they affect tax exaction and the conduct of its legal receiver. Therefore, an analytical model composed of the following three elements is proposed: purpose, rule and external effect, It is also fundamental to consider the intentions that guide formulation of incentives rule and its actual results. The way of foreseeing the fulfillment a tax duty enhances control over its results and allows rendering tax waivers incentives as two aspects of the same legal phenomenon.

The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics are described. The third chapter is devoted to the method of taxation of personal income of working pensioners and social security systems in individual countries and the last part is the comparison of the various types of tax expenditures. The last, fourth, chapter is dedicated to the comparison of the rate of taxation of working pensioners in the selected states. The rate of taxation is calculated using the average tax rate, partial results are the size of the exemption of pensions and total tax expenditures relative to income of taxpayers.

本研究依據美國P. R. McDaniel與Stanley. S. Surrey所提出之所得稅稅式支出規範準則重新評估檢討；其次，分析國際上稅式支出編製的經驗；再者，將稅式支出項目分類編製；最後，進行稅式支出政策評估。 主要研究發現如下： 一、所得稅稅式支出準則的判斷可以區分為：經濟理論觀點、個別國家觀點、個別稅式支出項目點加以判斷。 二、澳洲、加拿大、美國稅式支出報告比較：1、估計方法：主要均採稅收損失估計法，但美國兼採用收入效果、等量支出與現值的觀念。2、涵蓋範圍：（1）澳洲：所得稅及貨物稅；（2）加拿大：所得稅及財貨勞務稅；（3）美國：聯邦所得稅。3、分類方式：三個國家均就租稅類別進行分類，並以不同的經濟功能項目進行細項目的區分。 三、稅式支出報告及與中央政府總預算關係編製結果： 1、按稅式支出型態區分： （1）個人綜合所得稅：92年度稅收損失估計為：扣除額：68,424百萬元；免稅所得：61,350百萬元；70歲以上的年長者免稅額增加50﹪部分：4,499百萬元，投資抵減：4,144百萬元。 （2）營利事業所得稅：92年度稅收損失估計為：投資抵減：38,791百萬元；五年免稅：29,924百萬元；免稅所得：17,543百萬元。 2、按機關別區分： （1）個人綜合所得稅：92年度稅收損失估計為：財政部主管：132,249百萬元；經濟部工業局主管：3,886百萬元；交通部主管：2,560百萬元。 （2）營利事業所得稅：92年度稅收損失估計為：財政部主管：18,725百萬元；經濟部工業局主管：54,239百萬元；交通部主管：5,525.3百萬元；金融監理委員會主管：3,144百萬元。 3、按政事別區分：92年度稅式支出金額調整前的決算數總計為1,618,130百萬元，而所得稅稅式支出調整數為221,234.6百萬元，約為92年度調整前決算數的13.67﹪，故調整後之總計金額為1,839,364.6百萬元。 四、稅式支出政策評估及改進方向： （1）個人綜合所得稅：我國各項扣除額稅式支出，使得高所得者的租稅利益遠高於低所得者，而加深了不公平的現象。因此，建議採行線性所得稅的概念，以減少其不公平性。並增進效率面的效果。 （2）營利事業所得稅：政府的稅式支出政策或獎勵措施，應僅就具有「外部性利益」的現象給予獎勵，使其內在利益透過此些措施，而增加其供給量，並使社會生產量達到最適。 / An income tax system is composed of two different elements. One is the normative tax structure necessary to implement a normal tax and the other is the special preferences that departure from the normative tax structure. The term “tax expenditure” refers to departures from the normal tax structure designed to provide benefits to specific industry, group or activity by relieving their tax obligations. Tax expenditures are always excluded form traditional budget and not known in advance by the public, so these tax concessions should be considered as an “off budget” expenditure or indirect spending. In contrast, the standard government budget process is open and completed by monitoring and controlling in the government’s comprehensive annual budget report. Under the former, the purpose of tax expenditure report is to provide a useful tool in managing and controlling the governmental budget as direct spending to the administrative and legislative department.

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Les dépenses fiscales permettant de favoriser les investissements immobiliers ultramarins des personnes physiques, établies depuis maintenant une trentaine d'années, risquent pourtant d'être effacées du paysage fiscal français : d'une part, la fin prévue de ces dépenses approche à grand pas et d'autre part, ces dépenses font l'objet de nombreuses critiques et une partie de la doctrine milite pour leur suppression, au motif, principalement, que ces dépenses violeraient le principe d'égalité et qu'elles seraient trop coûteuses et ainsi néfastes aux finances publiques, sachant que le niveau de la dette publique est préoccupant et que la maîtrise des deniers publics est exigée tant au niveau national qu'au niveau européen. Du moins, l'examen approfondi desdites dépenses fiscales et du droit les régissant permet de réfuter certaines idées reçues et permet d'offrir une nouvelle approche de ces dépenses. Cet examen révèle, contre toute attente, que ces dépenses contribuent au redressement des finances publiques et répondent ainsi à l'exigence de maîtrise des deniers publics. En outre, il montre que ces dépenses jouissent d'une grande légitimité et qu'elles doivent être maintenues et prorogées ; elles ne sont aucunement contraires au principe d'égalité et permettent même de faire prospérer ce principe ; qui plus est, elles permettent de concrétiser le principe de solidarité (notamment parce qu'elles contribuent à garantir le droit au logement et le droit à la santé), et constituent ainsi, des dépenses qualifiées d'« impérieuses », l'impériosité des dépenses étant un nouveau concept dégagé – ayant vocation à être utilisé pour toutes dépenses fiscales – permettant de faire le départ entre les dépenses qui doivent nécessairement être faites et qui pourraient être converties en dépenses budgétaires et celles qui ne le pourraient pas, eu égard au principe de nécessité de l'impôt. Cependant, pour de telles dépenses impérieuses, la question de la justification de leur nature fiscale est alors cruciale, d'où il suit qu'une méthode, permettant de déterminer si la nature fiscale de telles dépenses est justifiée, a été élaborée, laquelle a permis de montrer que la nature fiscale desdites dépenses favorisant les investissements ultramarins est appropriée. Aussi légitimes que soient ces dépenses, elles ne sont toutefois pas exemptes de toute critique et mériteraient d'être réformées. Il s'agit notamment de mieux protéger les contribuables qui investissent aux fins d'obtenir un avantage fiscal (entre autres par le biais d'une lutte contre une insécurité juridique contestable) et de réduire certaines inégalités occasionnées par ces dépenses. En ce sens, et afin de mieux respecter le principe de solidarité, un certain nombre de propositions ont été émises (dont certaines pourraient profiter à l'ensemble des dépenses fiscales), au rang desquelles figure celle d'offrir aux contribuables la possibilité d'effectuer leurs investissements ouvrant droit à avantage fiscal, par le biais du service des impôts, lequel transfèrerait les fonds appartenant aux contribuables à une entreprise gérée par des personnes publiques. / Tax expenditures in favor of the ultramarine real estate investments of natural persons, established for some thirty years now, may well be erased from the French tax landscape: on the one hand, the expected end of these expenditures is fast approaching and on the other hand, these expenses are the subject of much criticism and part of the doctrine militates for their abolition, mainly on the grounds that such expenditure would violate the principle of equality and that they would be too costly and thus detrimental to the Public finances, knowing that the level of public debt is a matter of concern and that control of public funds is required both at national and at European level. At least, a thorough review of these tax expenditures and the law governing them can be used to refute certain stereotypes and to offer a new approach to these expenditures. This examination reveals, against all odds, that these expenses contribute to the restoration of public finances and thus meet the requirement of control of public funds. Moreover, it shows that these expenditures enjoy great legitimacy and must be maintained and extended; they are not contrary to the principle of equality and even allow this principle to flourish; moreover, they make it possible to give concrete expression to the principle of solidarity (notably because they help to guarantee the right to housing and the right to health) and thus constitute "imperious" expenditure, the urgency of expenditures being a new concept emitted - intended to be used for all tax expenditures - making it possible to differentiate between expenditures that must necessarily be made and which could be converted into budgetary expenditures, and those that could not, given the principle of necessity of the tax. However, for such imperious expenses, the question of the justification of their fiscal nature is crucial, that is why a method has been developed to determine whether the tax nature of such expenditures is justified. This method has shown that the fiscal nature of the said expenses favoring the ultramarine investments is appropriate. As legitimate as these expenditures are, however, they are not without criticism and deserve to be reformed. These include better protecting taxpayers who are investing for the purpose of obtaining a tax advantage (among other things by combating questionable legal insecurity) and reducing certain inequalities caused by such expenditures. In this regard, and in order to better respect the principle of solidarity, a number of proposals have been made (some of which could benefit all tax expenditures), among which is the idea of offering taxpayers the opportunity to make their tax-advantaged investments through the tax department, which would transfer the funds belonging to taxpayers to a publicly run company, a proposal with many advantages.