The influence of the local texation for the local government finance:the Changhua county as an example

• Main Author: 張錦雲
• Other Authors: 黃華山
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/39665776370033894241

碩士 === 國立彰化師範大學 === 商業教育學系 === 93 === ABSTRACT The implementations of social welfare and public in heavy disbursement lead to the serious budget imbalance on the central and local governments. The increasing Changhua government expenditures, the budget deficit and public loans not only collapse government finance but also cause a conflict on limited resource between the central and local governments. The purpose of this study tries to sort out the financial difficulties of Chunghua government and involves the feasible analysis of imposing local new taxes by Chunghua government. These results propose some options for the central government to institute the local government finance policy and reducing the deficit budget of the Chunghua government. This study was employed by literature reviews that collect local financial management and tax laws analysis. It was included the accessing with finance specialists, questionnaire survey with Chunghua county lawmakers, the tax collecting agencies and relatives, the executive of the finance bureau and the budget accounting & statistics department. The result of this study was obtained on a close cross-analysis and scrutiny of the data from all above mentioned collected data. The local governments is limited the rights of local taxation law by the points including the central government financial policy, local political issues, and area economic. General speaking, todate, the local governments in Taiwan have met a crisis in finance, accompanied with huge loans in order to public building and public affair administration. It is very hard to improve the taught finance issue in local government from little revenue of local taxes. Meanwhile, the magistrates and local lawmakers who are from local election always keep in an opposite to the innovation of new local tax. It is obviously, Changhua government also meets the same problems, therefore the innovations in the local taxation are deferred. In conclusion, in order to improve the finance difficulties of the local governments effectively, in long-term solution the central government should be adjustment and layout the overall blueprint of national financial policy. However, in short-term aim, temporary solution, the local government should exercise creating new revenue and shortening expenditures.