| Summary: | 碩士 === 國立暨南國際大學 === 公共行政與政策學系 === 96 === As one of the major representative theories of post-structuralism, Roland Barthes’ “semiology” has swept across the western academia and held as a principal methodology dominating the field of criticism, reconstruction of western society and culture studies ever since the 1960s. Contrasting to the empirical analysis approach adopted by most of the current domestic researchers, this study aims to interpret and decode the meaning structure of “The Act Governing Local Tax Regulations” based on Roland Barthes’ symbolism. Hopefully, by revealing the multiple meaning of the theory, an innovative and unique theoretic study may be thus built.
The gist of discusser of the study is the core theory of Roland Barthes’ semiology – to reveal three different culture meanings of “The Act Governing Local Tax Regulations”: denotation of the linguistic level, connotation of the mythological level, and myth and symbol, by adopting the meaning analysis mode of the two levels of sign, with particular focus being placed on the deconstruction of the culture meaning.
To conduct in-dept deconstruction of the culture meaning embedded in “The Act Governing Local Tax Regulations,” the study intends to interpret through three reading types. When we aim to pursue the “connotation” type of reading, we tend to concentrate on the signifier of the mythology, and regard it as a part of the integral whole forming by linguistic meaning and mythological form, wherein we focus mostly on the composition mechanism of sign and its dynamics. Following this direction, the researcher tries to reveal a “natural” transition existing between the linguistic denotation and the mythological form embedding in the connotation of “The Act Governing Local Tax Regulations,” by pointing out (1) the statement made by the legislature when passing the act; (2) the theoretic basis presented by the academia to support the act; (3) deconstruction of the package measures after passing of the act.
When adopting the “demystification” type of reading, we tend to concentrate on a complete signifier, wherein the “natural” expression of linguistic level serves only as a whitewash of the “unnatural” of the mythological level, displaying a “paradoxical” signification. The intended cloak and deception on the mythological level must be demystified and eradicated. There are three most significant myths among the many possibilities of the cloaked “unnatural” in “The Act Governing Local Tax Regulations,” which are: (1) The myth of raising financial autonomy of local government; (2) As an excuse for warding off local government scrambling for the centrally-allotted tax revenues; (3) As a means to cover up the fact of centralization of state power and finance by the central government. The researcher also discovers that an originally well-intentioned financial policy may have some power and interest operation or political struggle behind the back, which forms a paradox of complementary fullness and emptiness.
When trying to pursue a “symbol” type of reading, we concentrate largely on the hallow mythological signifier, and have a tendence to regard it as a merely “empty shell” or “void noun,” allowing a panorama view from all different contexts, thus expressing a kind of signification of “imaginary play” nature. What we care most is the imaginary play existing in the mythological level. Following this line, the researcher tries to deconstruct the symbol of “The Act Governing Local Tax Regulations,” through (1) metaphor; (2) metonymy; and (3) a viewpoint of sign correlation network. Results indicate that a lot of capriciousness existing in the mutual complementation and elimination of various aspects, which yield a possibility of many symbolisms. That is, many societal sub-systems rendering different interpretations and readings manifest the fact that the policy’s lacking consensus and having a limited validity.
In the process of sign deconstruction, the researcher began to realize that the sign of “The Act Governing Local Tax Regulations,” operating under arbitrary, systematic, autonomous, intermediary and networking functionalities, is a highly complex issue, the reform of which is of contingency nature and may have an impact on the whole situation. As far as the correlation aspect of the sign is concerned, it only serves as “variations derived from the unchanged core” and a means to “settle all different values.” Finally, the researcher knows too well that the recognition is beyond any empirical evidence, while the meaning structure and effect of “The Act Governing Local Tax Regulations” are to some extent the deconstruction and construction of researcher’s “own perception.” Therefore, the argument proposed in this study is only one of many possible arguments.
Additionally, the researcher has a deep realization of the expression that “the world is but void emptiness.” That of course doesn’t mean the world is empty and hallow, instead, the world, operating in an unceasing continuity, is devoid of discrimination. Discrimination exists only in the mind. The world changes precisely because of our “discriminating mind,” and reflects what we project on it. This realization corresponds with the revelation from semiology - the world and the mind mirror each other.
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