This is a study of subjectivity investigating Taiwanese officials�� patterns of attitudes toward fiscal decentralization. This research attempts to understand the process and issues of fiscal decentralization in Taiwan through the eyes of officials participating in this study. It is hoped to examine the national-local dichotomy based on revealed patterns of officials�� attitudes and to formulate policy recommendations based on policy consensuses revealed from the study.
Five theories of fiscal decentralization are identified. It is confirmed that national-local dichotomy exists. Authoritative fiscal decentralization is a centralized theory emphasizing national control and monitoring. In contrast, unrestrained fiscal decentralization is a decentralized theory maximizing local administrative and financial freedom. This research further shows that multiple theories of fiscal decentralization coexist in addition to the dichotomy. Cooperative fiscal decentralization is a moderate centralized theory highlighting the importance of trusting and empowering local governments. Democratic fiscal decentralization, on the other hand, is a decentralized theory advocating democratic local participation. Finally, conflicted fiscal decentralization is a moderate decentralization theory asking for more local financial resources and autonomy while ignoring the problem of dysfunctional local politics.
Three short-term policy recommendations were developed: (1) developing indicators of fiscal efforts with local officials�� participation; (2) encouraging local governments to apply the General Law on Local Taxation; and (3) increasing the size of national shared tax and eliminating the use of general grants. In addition, three long-term policy recommendations were proposed: (1) sharing power of policymaking with local officials; (2) allowing people to vote on local fiscal policies; and (3) controlling only the minimum level of local tax revenue. It is hoped that these recommendations would be adopted to improve the local fiscal system in Taiwan.
What also matters, however, is the process through which policy decisions are made. As suggested, policy learning of fiscal decentralization has to occur, and an incremental approach should be adopted for future reforms of fiscal decentralization. Only after a culture of learning, deliberation, and collaboration is developed among stakeholders involving in the policy process, can the local fiscal system in Taiwan begin to evolve and gradually to improve.
| Identifer | oai:union.ndltd.org:PITT/oai:PITTETD:etd-05142006-214340 |
| Date | 02 June 2006 |
| Creators | Fang, Kai-Hung |
| Contributors | David Y. Miller, Louis A. Picard, Louise K. Comfort, Charles Wilf |
| Publisher | University of Pittsburgh |
| Source Sets | University of Pittsburgh |
| Language | English |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.library.pitt.edu/ETD/available/etd-05142006-214340/ |
| Rights | unrestricted, I hereby certify that, if appropriate, I have obtained and attached hereto a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. I hereby grant to University of Pittsburgh or its agents the non-exclusive license to archive and make accessible, under the conditions specified below, my thesis, dissertation, or project report in whole or in part in all forms of media, now or hereafter known. I retain all other ownership rights to the copyright of the thesis, dissertation or project report. I also retain the right to use in future works (such as articles or books) all or part of this thesis, dissertation, or project report. |
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