| Summary: | 碩士 === 銘傳大學 === 公共事務學系碩士在職專班 === 97 === To House Tax Act, the current house value published is to be reassessed once every three years. However, the reality found in every county and municipality in Taiwan is that the current house value remains unchanged for the last 20 plus years; the fact is that none of the counties and municipality has ever administered any overall review on the current house value.
Typically any of these counties or municipalities intending to reassess the assessing the current house value expects the following major dilemmas currently: 1. Typically a local tax official is far from competent in assessment techniques due to that none of them is either a professional or technologist in real estate assessment; 2. Often than not a locally elected magistrate or major is not for the idea of reassessing due to either the pressure from vote consideration or the maneuver of pleasing the local residents as voters; and 3. For the houses of the same construction cost level, the assessing should be administered with “across boundary consistency” oriented considerations. This study explores the possibility of addressing the aforesaid dilemmas with an Across Boundary Governance Mechanism.
This study aims at the objectives as the follows: 1. Collecting and sorting all of the literatures related with across boundary governance, including the statutory authority for the actual operations of the administrative system and the organizational framework. 2. Realizing the practicability of administering assessing the current house value with Across Boundary Mechanism. 3. Presenting practicable strategies and modes of administering assessing the current house value with Across Boundary Mechanism to the governments for reference.
In methodology this study adapts literature review and analysis, in-depth interviews, and inductive analysis and the findings are: 1. Taiwan sees inadequacy of law and rules for assessing the current house value with the mechanism of Across Boundary Governance; 2. Taiwan’s Real Estate Assessment Committee has already served well as the embryo for the mechanism of Across Boundary Governance; 3. The new platform for local taxation information is exactly a form of across boundary governance; 4. The mechanism of Across Boundary Governance is one of the resolutions to the dilemma of assessing the current house value currently; 5. Sectionalism affects the implementation of assessing the current house value with Across Boundary Governance between different governmental agencies; 6. The central government level authority plays the role of coordinator for implementation of assessing the current house value with Across Boundary Governance; and 7. “Administrative Collaboration” is one of the more likely and practicable modes of collaboration for the implementation of assessing the current house value with Across Boundary Governance.
The study presents the suggestions as the follows. 1. The government is assumed to release the actual house value; 2. The local dilemma is likely to be effectively improved by fostering a healthy and holistic house taxation infrastructure.
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