A Study on the Equitable Issues of Land Value Tax after the Merger of City and County- the Example of Greater Taichunag

• Main Author: 葉國居
• Other Authors: 黃定遠
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/58962791370133986033

碩士 === 逢甲大學 === 財稅學系 === 101 === After the official merger of Taichung city and county, land owners’ land value tax liabilities will be substantially change since the large variation in the starting cumulative value which is used to set the progressive tax brackets according to the Equalization of Land Rights Act. This change raises the issue about fairness and justice in the levy process, and challenges the prestige and public reliance of the local government. This study calculates the real numbers of the impact on the taxpayers. We suggest several possible solutions based on the Act. This study tries to offer some forward looking thinking on land value tax levy while local government considering the possible policies. The investigations of land value tax significantly influence on the tax revenue of local government. We analyze several cases’ qualification of tax registration change and cited articles of tax law. We suggest that the practices of tax investigation should be largely reformed to ensure the correctness of land uses and prevent the lost in land value tax revenue. We then discuss the difficulties in investigation process and levying faced by the local tax authorities’ after the official merger of city and county. We also suggest several methods of investigation to improve the effectiveness of tax levy. Increases in the tax revenue and less disputes between tax authorities and taxpayers are expected.