In 2002 the Legislative Tuan promulgated the ¡§Charges Law.¡¨ Undoubtedly this has empowered county and city governments to levy charges/fees. Kaohsiung City Government has thus commissioned us to reexamine the reasonableness of the charges system of Kaohsiung city and study how to enhance the levy of charges, through investigating user charges/user fees, Activity Based Costing, and the charges system of counties and cities. This would increase the revenues of Kaohsiung city and comply with the Charges Law requiring local governments to periodically examine and adjust the regulations on charges.
The study has found:
(1) The fees charged by Kaohsiung City government agencies for city service can be increased.
(2) Fewer than 30% of agencies of Kaohsiung City government as well as other county and city governments charge fees that are permitted by local ordinances and regulations.
(3) Kaohsiung City has less revenues derived from levying charges than does Taipei City, primarily because the latter has more high rate, more people using public services and facilities and charges new fees.
(4) As indicated by questionnaire survey, government agencies for citizen service of Kaohsiung City are not eager to adjust charges or levy new fees in the future.
This study suggests Kaohsiung City to adjust charges and levy new fees in consideration of the distinctive conditions of city, by abiding by the ¡§equal, fair¡¨ principle, and by referring to other county and city governments in this regard.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0820105-131020 |
| Date | 20 August 2005 |
| Creators | Huang, Ching-Hsing |
| Contributors | Ying-Fang Huang, Tung-wei Hung, Po-Wen Cheng |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0820105-131020 |
| Rights | not_available, Copyright information available at source archive |
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