| Summary: | 碩士 === 逢甲大學 === 土地管理學系 === 90 === Land tax is one of the major to carry out the Equalization of Land Rights.Though the policy of the equalization of land rights is positively lined up in the Constitution,it has not been achieved remarkable success currently.This thesis explains the relationship between land tax revenues and local public expenditures by reviewing the Equalization of Land Rights, analyses whether the land tax revenues could afford local public expenditures of twenty-one counties in Taiwan province, and implies the adjustment direction of Land Value Tax,Housing Value Tax,Land Value Increment Tax ,and Deed Tax.
The author get some conclusions from the study as follows:
1.Fixed Land Tax Revenues such as Land Value Tax and Housing Tax are more stable than occasional one that includes Land Value Increment Tax and Deed Tax. Although the Occasional Land Value Increment Tax is a significant source of the public revenues,it is more unstable than others.
2.There are only five counties,inculding Taipei county,Taichung city,Kaohsiung county, Taoyuan county,and Tainan city,which land tax revenues do afford local public expenditures,during the analysing period.Besides, the land tax revenues of the twenty-one counties can pay off the expenditures only in 1992 and 1993 recorded from 1990 to 1999.
3.In order to cope with local public expenditures in the long turn,the local government should be better counted on the fixed land tax revenues.In other words,the structure of land tax revenues should be adjusted toward the implementation of the Equalization of Land Rights.
Key words:land tax revenues,local public expenditures,fixed land tax revenues,Occasional land tax revenues,equalization of land rights
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