The Tax Of Democracy Economic Analysis Of Local Government

• Main Authors: Yeong Shyang Chern, 陳永祥
• Other Authors: Keh Nan Suen
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/33165196014852862731

碩士 === 東吳大學 === 經濟學系 === 87 === The policy of the public finance is the mother of the various policies. For obtaining the satisfaction of the public goods and the improvement of the welfare for the people, it depends on the pay tax legally to support the public finance revenue, and the primary source of the local government is still the tax revenue. Today, the political structure which emphasizing the sovereign power for the people, local governed itself is the touchstone for the Democracy, and the development of the local economic is the key for the public finance to the local government; yet, the crucial factor for local government is the authorities by itself. It is and argument about the allocation the authorities between the central government and local government under the multiple-stage government structure. It is said that the low-revenue problem of the local government itself always the unreasonable allocation between the central government and local government. The conclusion of the all is the right for the local government too little. The topic is emphasis in the problem of the authorities(including the tax rate、tax sorts、add-tax etc.) of the public finance to the local government under the 「Modified Law Government Allocation of Government Revenue and Expenditure」issue by the Ministry of The Finance department. In the another aspect, the topic in analyzing about the theory of the decision-making, especially research in how to highlight the proportion of the financial revenue by itself.