| Summary: | 碩士 === 國立臺灣海洋大學 === 航運管理學系 === 103 === In recent years, the accumulated outstanding balance of public debt in Taiwan governments was increased continuously. According to the statistical data from the business unit of National Treasury Administration, Ministry of Finance, the local and central governmental debts were 632.2 billion and 3 trillion 602.2 billion NTD in 2004; whereas the debts were accumulated up to 975.1 billion and 5 trillion 377.9 billion NTD in 2013. The local and central governmental debts showed the increase of 342.9 billion and 1 trillion 775.7 billion NTD in 2013 compared to the values in 2004, which indicates the astonishing growing rates of public debts in Taiwan governments in the past decade.
In this study, we analyzed the constitutive factors of the local government fiscal crisis in Taiwan by Analytic Hierarchy Process (AHP). Four principal factors and twelve sub-factors were designed, and the principal factors include “Annual Revenue Section”, “Annual Expenditure Section”, “Institutional Section”, and “Management Section”. The research results suggest that the annual revenue was most highly concerned, followed by the management section and institutional section. The top three sub-factors of importance were the enormous social welfare spending, excessive election promise from the candidates, and overloading staff costs, retirement pension and indemnity. From the results of weight analysis, we can clarify the core issues of the local government fiscal crisis in Taiwan and propose intrgrated and corresponding suggestions to fiscal policies.
The financial crisis of local governments in Taiwan is getting more and more attention from the public lately, and it has become a great opportunity to get local governments, public authorities and political parties to reach consensus for fiscal reforms. Crisis is always the turning point. The specific proposal for financial integrity is to urge local governments to carefully review fiscal capability before the implementation of social welfare programs, especially those based on the election commitments. The implementation of the 3 major principles, including “cost saving measures”, “aggressive financial resources expansion” and “debt balance control” is the only way to reach both financial and disciplinary integrity for local governments.
Keywords：Local Finance，Financial capacity，
Tax Expenditure，General grants，Analytic Hierarchy Process (AHP)
|
|---|
