Summary: | 碩士 === 逢甲大學 === 建築及都市計畫研究所 === 85 === Noting that the current planning system can not work properly
with the building licensing system . In turns , it causes
improper expenditure for public facilities by local authorities.
This research is to first analyze the effects of local housing
development on the fiscal burden of local authorities . Then ,
it studies the potentials of applying the impact fee system to
improve the local financial conditions.The objectives of this
thesis can be summarized as follows :to study the applicability
of fiscal impact system in Taiwan under the current systems;to
review the present methods and systems of sharing fiscal burden
by local authorities;to analyze the potential of applying of
impact fee system in Taiwan.However, as the conclusions suggest,
a direct application of impact fee system is questionable under
the present tax and grant system.Keywords: Fiscal impact, Local
finance, Residential development.
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