近年來地方財政困難已成眾所關注焦點，當前地方財政困難原因，主要在於實質收入無法配合支出成長，致財政收支差短擴增；且難以稅課收入劃分調整全面解決地方財政問題；在整體財政收入不足，中央財政同屬困難，對地方財政支援受限狀況下，要解決財政困難問題，鼓勵地方財政努力是相當重要的關鍵。
目前有關財政努力的文獻，大多著重於財政努力指標之估測及衡量，而有關分配稅款的文獻則大多著重於分配比例、公式之設計，至於分配稅款對財政努力的影響，目前尚無實證研究論述。本研究以台北市、高雄市及台灣21縣市為研究對象，追蹤資料年度為2001年至2005年；搭配最小平方估計式模型（Ordinary Least Squares, OLS）的估計，探討分配稅款現制對地方「財政努力」的影響。實證結果，分配稅款、財政能力及補助協助收入與財政努力呈顯著負向影響，自有財源則與財政努力呈顯著正向影響；在區域之虛擬變數方面，北區、中區及南區相較於東區而言，與財政努力呈顯著正向影響，至時間之虛擬變數實證結果顯示，2001年、2003年、2004年及2005年相較於2002年而言，與財政努力呈顯著負向影響。 / The origin of the fiscal difficulties of local governments in Taiwan in recent years lies mainly in the fact that revenue has been unable to match the growth of expenditure. It is not possible to adjust the proportion of tax revenue and the central government can only provide limited aid as it is in the same fiscal position as that of the local governments. The key measure in solving the problem is to encourage local governments to tackle their financial problems themselves.
Most of the studies of fiscal efforts in this area focus either on the measurement and evaluation of indexes which indicate the extent of the efforts which have been made or how to design a formula to calculate the allotment in the distribution of centrally-allotted tax revenues. Up to this point, there has been no research on the influence of regulations governing the distribution of centrally-allotted tax revenues on fiscal efforts in Taiwan.
This research uses data collected for the years from 2001 to 2005 and applies the OLS (Ordinary Least Squares) statistical model to explore how the current allocation system influences the fiscal effort of local governments.
The results show that there is a negative relationship between the use of centrally-allotted tax revenues, the fiscal ability of the local government, and the general subsidies provided by the central government in comparison with the fiscal efforts of local governments and a positive relationship between revenue derived from local governments in comparison with such efforts. Also, the use of the dummy variable of regions shows a significantly positive relationship for the northern, central, and southern regions when compared with the eastern region and the use of the dummy variable of time shows a significantly negative relationship for the years 2001, 2003, 2004, and 2005 when compared with the year 2002.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0949210481 |
| Creators | 隆易君, Lung,Yi Chun |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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