Non-tax Revenue and Local Economic Growth: A Case of Taiwan

• Main Authors: Hsiu-Wei Chang, 張修瑋
• Other Authors: 許義忠
• Format: Others
• Language: en_US
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/64ef4r

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === The aim of this dissertation mainly focused on the relationship between non-tax revenue and local economic growth by using 20 counties and cities in Taiwan. Time series data for non-tax revenue and local economic growth has been taken among the period 1998 to 2012. A fixed-effect model is employed to estimate the effects of non-tax revenue on local per capita income growth. Several main findings emerge from the analysis. First, results find that the raising non-tax revenue can significantly improved local economic growth by effective and efficient policy decision. Second, not only the non-tax revenue may help the local government to cope with the fiscal imbalance in resource mobilization but also the engine of local economic growth. Third, among the public and political policy factors that affects the relationship between non-tax revenue and growth, the results which support the notion that both increasing self-financing resource ratio and education degree evidently improve the positive impact on local economic performance. Finally, our finding confirms not only the non-tax revenue may help the local government to improve the fiscal imbalance in resource mobilization but also the engine of local economic growth.