| Summary: | 碩士 === 國立中山大學 === 公共事務管理研究所 === 103 === Nowadays, automobile fuel use fee and vehicle license tax are tow fees for vehicle owners or users in Taiwan. Motor Vehicles Office and local tax authority are responsible for collecting taxes. Taxpayers inconvenience, increasing cost of collecting tax, allocation and uses and vehicle license tax free are problems. It is the main purpose of this study.
This research adopts the literature review method and questionnaire for vehicles tax systems and problems. This study also determines the feasibility and complementary measures of changing vehicles tax from tax by vehicles to tax by refuel. Furthermore, the findings from this study will hopefully provide some information and reference in relation to the decision-makers.
The following fives suggestion of this study:
1.Integrating “Automobile Fuel Use Fee” and “Vehicle License Tax” mechanism, and adopts vehicles tax by refuel policy.
2.Begin to collect vehicle purchase tax, and adopts low tax policy.
3.Regulations for the periodical overall review of tax justice in reduction and exemption of vehicle taxes.
4.Using of Vehicle tax revenue should be considered both of financial resource allocation and effectiveness.
5.Formulating the complementary measures of vehicles tax by refuel.
Keywords: License tax, Vehicle fuel fee, Vehicle purchase tax, Green Tax theory, User-pays principle
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