The research in finance between the central and the local government in Taiwan

• Main Authors: Jing-chau Shyy, 史靖超
• Other Authors: Cen-chu Shen
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/65609020723125188735

碩士 === 南華大學 === 公共行政與政策研究所 === 91 === 　　The problems are solved obviously and advanced in a business tax, formulation of overall planning tax and grant system, division of finance, fiscal effort, discipline of finance, and fiscal liberty. It makes sure to take action right now. 　　 　　Now the problems are that the Acts’ local taxes are remitted and the central government adds the local government’s outgoings without the agreement of the local government. It is a good way that the central and local government cooperate to remit the local taxes or add the local government’s outgoings if the central government has the special purposes to do them. The local government should take a part in meeting with the central government, the county and city government especially. The local government could be empowered to decide itself relation to adjust the tax rate and the tax base of the local taxes. The local government can take actions that suit local circumstances. Another the central government would observe the finance division act relative to the orders. It would not be unreasonable situation that the scholars say ,“The central government treat someone to a meal, but the bill is paid by the local government”. 　　 　　A long-term plan is that the government should adjust its organizational levels and administrative region. One thing, the government simplifies four governmental levels to two levels. Another thing, it combines several regions to economical administrative regions. The central and new local government could decrease the cost of a unit, communicate and cooperate closely, and offer people public goods enough by big politic and finance abilities in division of finance power. 　　 　　Chapter one is introduction. Chapter two is literature review. Chapter three is theory review. Chapter four is foreign policy. Chapter five is analysis of domestic laws. Chapter six is conclusions.