The Study of Green Fiscal Reform and Management—A Case Study of Kaohsiung City

• Main Authors: Tung-wei Hung, 洪東煒
• Other Authors: Ming-shen Wang
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/53337466699939729342

博士 === 國立中山大學 === 公共事務管理研究所 === 92 === For the last few years, the financial imbalance and the environmental deterioration are gradually serious in the various level of government. The formulating process of environmental and financial policies usually neglects the viewpoints of the interested stakeholders so that the insufficient policy information causes the policy deviation and even further leads to the gaps between the policy performance and the expected target. Additionally the “green tax reform” has become the trend worldwide. In the past few years, various countries gradually switch from administrative control to tax measures to facilitate the environmental protection. Through economic incentives and market mechanism, it will more effectively achieve the goal of industrial greening and will produce the double dividend in the improvement of environmental quality and the distortion alleviation of tax system. The research studies the contents of the environment related tax (fee) system and the green tax reform or the green reform experiences in the European countries and the States, meanwhile the research takes Kaohsiung city as empirical case. Besides the research applies the social judgment theory (SJT), SAGE and one-way analysis of variance to separately evaluate the acceptability of current implemented improvement plan for the income application mechanism of air pollution control fee and to study the viewpoints on special tax and temporary tax imposed by Kaohsiung city. The results of empirical study find out the tested interested stakeholders or groups prefer the income application mechanism of air pollution control fee to be changed toward the mechanism of complete gaining and expenditure. There are no significant gaps in the recognition consistence of the related interested stakeholders. In addition, no significant gaps are occurred in the judging similarity value or judging principle similarity value among interested stakeholders. In the meantime the tested interested stakeholders also support the Kaohsiung city government imposes the special tax and temporary tax in the future. The results and suggestions indicate the tax could be levied including special petroleum refining tax, special steel refining tax, special noise pollution tax in the civil airport, special road maintenance tax of incoming and outgoing container cars in the harbor, resident income special tax, temporary vendors management tax in the evening retail market, temporary tax of construction produced soil and temporary tax of residential and land renewal and development. There are no significant gaps existed in the opinions of tested interested stakeholders on special tax levy. However the gaps are occurred in the opinions of temporary tax levy, it may be because of tax object and levied procedure or being limited by tested samples so that different age groups or occupation or resided administrative district produce different results. Additionally the research suggests to increase the business tax rate, to conduct the complete reform of financial income and expenditure, to revise the commodity tax statutes, Air Pollution Control Act, Statutes for Upgrading Industries and local tax and duty regulations, to enhance the environmental effect of consumption tax including the business tax and commodity tax with hope of establishing the sound environmental financial system, environmental order and financial discipline. Since the research is restricted by time factor and the sample is not easily controlled, the research doesn’t conduct the further in-depth study in the parts of recognition feedback effect and the comparison or integration of information integration theory. However these parts can be used as the directions of subsequent studies.