| Summary: | 碩士 === 國立政治大學 === 行政管理碩士學程 === 95 === The origin of the fiscal difficulties of local governments in Taiwan in recent years lies mainly in the fact that revenue has been unable to match the growth of expenditure. It is not possible to adjust the proportion of tax revenue and the central government can only provide limited aid as it is in the same fiscal position as that of the local governments. The key measure in solving the problem is to encourage local governments to tackle their financial problems themselves.
Most of the studies of fiscal efforts in this area focus either on the measurement and evaluation of indexes which indicate the extent of the efforts which have been made or how to design a formula to calculate the allotment in the distribution of centrally-allotted tax revenues. Up to this point, there has been no research on the influence of regulations governing the distribution of centrally-allotted tax revenues on fiscal efforts in Taiwan.
This research uses data collected for the years from 2001 to 2005 and applies the OLS (Ordinary Least Squares) statistical model to explore how the current allocation system influences the fiscal effort of local governments.
The results show that there is a negative relationship between the use of centrally-allotted tax revenues, the fiscal ability of the local government, and the general subsidies provided by the central government in comparison with the fiscal efforts of local governments and a positive relationship between revenue derived from local governments in comparison with such efforts. Also, the use of the dummy variable of regions shows a significantly positive relationship for the northern, central, and southern regions when compared with the eastern region and the use of the dummy variable of time shows a significantly negative relationship for the years 2001, 2003, 2004, and 2005 when compared with the year 2002.
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