| Summary: | 碩士 === 南華大學 === 公共行政與政策研究所 === 97 === After experiencing the democratic transition process such as adjustment of administrative districts, streamlining of the provincial government, etc, Taiwan''s local self-government and system are now facing a drastic change. According to the Local Government Act amended in 2007, 2008 and 2009, especially the amendment of Article 4 of the Act, the organizational structure, functions and the distribution of centrally allocated tax revenues of special municipalities are applicable mutatis mutandis to the local governments under direct provincial jurisdiction which have a population of over two million, among which, the organizational structure, staff employment allocation by title, rank and grade, as well as and financial resources are the most important.
At present, many cities and counties in Taiwan are looking forward to being promoted or annexed into special municipalities. However, owing to the existing organizational structure, staff employment allocation, and the distribution of financial resources are concentrated on special municipalities. As a result, the development of local governments under direct provincial jurisdiction is far behind the special municipalities in various aspects including public services, welfare measures, quality of public works etc., which gives the local governments the feelings of "one country, two systems" and unfairness. Therefore, how to make an adjustment in Taiwan’s urban development is a matter of great urgency.
Taipei is currently the only local government under direct provincial jurisdiction to which the relevant provisions for special municipalities are applicable. This article hopes to make a comparison between the situations before and after Taipei County''s being promoted to be a special municipality from the aspects of legal system, politics, and finance, and further to use the comparison results as a background and basis for SWOT analysis. Three policies are formulated for the future development: the promotion of Taipei County alone, the annexation and promotion of Taipei County, Taipei City and Keelung City, and the annexation and promotion of Taipei City and Taipei County.
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