| Summary: | 碩士 === 美和技術學院 === 經營管理研究所 === 96 === ABSTRACT
The purpose of the research is to analyze the Kaohsiung City municipal financial deficit. The financial deficit has increased year on year because expenditures have increased faster than tax revenues, resulting in a fiscally unbalanced budget. It is urgently necessary to improve Kaohsiung municipal government revenues to meet financial needs of Kaohsiung City. This will allow for more financial autonomy. The right to collect non-tax revenue should be passed to empower the legislature the right to apply land tax revenue powers and land tax executive powers. These powers will enable Kaohsiung city government to maintain future balanced revenues and expenditures.
The research probes into the problems of non-tax land rental collection and financial revenue theories as well as collection of autonomous financial resources. The researcher designed a questionnaire to interview members of the municipal legislative counsel, district councilors and Finance Committee members of Kaohsiung. Based on the principles of paying user fees, we investigated the use of electric power boxes on public roads and came up with conclusions according to research results. The results verify the efficacy of producing revenue by collecting independent finances from land use rentals.
In accordance with the local law constitutions and local tax laws, there are local taxation powers concerning matters of road planning, construction and management. For public and private organizations, use of public facilities for personal gain, falls under the management autonomous regulations and the tax sources from the payments correspond with the legislative spirit of local autonomy.
Because of the expected results of the collection of future non-tax revenues, this research results suggest that the Kaohsiung City Municipal Government and the Kaohsiung City Municipal Legislature investigate and draw up plans to advance the collection of non-tax revenues. Using the resource distribution efficacy, the benefiting parties pay land-use fees which will increase revenues for Kaohsiung City financial management.
Because of the expected results of the collection of financial resources, the research results suggests that the municipal city Government of Kaohsiung and the City Parliament investigate plans to endorse legislation for raising non-tax revenues to collect independent financial resources to distribute resources efficiently and to increase financial revenues.
ABSTRACT
The purpose of the research is to analyze the Kaohsiung City municipal financial deficit. The financial deficit has increased year on year because expenditures have increased faster than tax revenues, resulting in a fiscally unbalanced budget. It is urgently necessary to improve Kaohsiung municipal government revenues to meet financial needs of Kaohsiung City. This will allow for more financial autonomy. The right to collect non-tax revenue should be passed to empower the legislature the right to apply land tax revenue powers and land tax executive powers. These powers will enable Kaohsiung city government to maintain future balanced revenues and expenditures.
The research probes into the problems of non-tax land rental collection and financial revenue theories as well as collection of autonomous financial resources. The researcher designed a questionnaire to interview members of the municipal legislative counsel, district councilors and Finance Committee members of Kaohsiung. Based on the principles of paying user fees, we investigated the use of electric power boxes on public roads and came up with conclusions according to research results. The results verify the efficacy of producing revenue by collecting independent finances from land use rentals.
In accordance with the local law constitutions and local tax laws, there are local taxation powers concerning matters of road planning, construction and management. For public and private organizations, use of public facilities for personal gain, falls under the management autonomous regulations and the tax sources from the payments correspond with the legislative spirit of local autonomy.
Because of the expected results of the collection of future non-tax revenues, this research results suggest that the Kaohsiung City Municipal Government and the Kaohsiung City Municipal Legislature investigate and draw up plans to advance the collection of non-tax revenues. Using the resource distribution efficacy, the benefiting parties pay land-use fees which will increase revenues for Kaohsiung City financial management.
Because of the expected results of the collection of financial resources, the research results suggests that the municipal city Government of Kaohsiung and the City Parliament investigate plans to endorse legislation for raising non-tax revenues to collect independent financial resources to distribute resources efficiently and to increase financial revenues.
Keywords: Land tax, Non-tax revenue, Pay for use
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