The Analysis of Determinants of Taiwan’s Local Government Fee Revenues
碩士 === 國立高雄應用科技大學 === 財富與稅務管理系 === 105 === In the Taiwan local government finance revenues, the ratio of the fee revenues is only less than both the ratios of the tax revenues and the surplus of public enterprises revenues, so the fee revenue is one of the important revenues in the Taiwan local publ...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a85da4 |
| Summary: | 碩士 === 國立高雄應用科技大學 === 財富與稅務管理系 === 105 === In the Taiwan local government finance revenues, the ratio of the fee revenues is only less than both the ratios of the tax revenues and the surplus of public enterprises revenues, so the fee revenue is one of the important revenues in the Taiwan local public finance. This research adopts a panel data model to analyze determinants of the Taiwan Local Government Fee Revenues of the period from 2011 to 2015. The result shows that the household registration population has a significantly positive effect on the local government fee revenues, but the employment ratio of primary industry and the number of registered vehicle have a significantly negative effect on the local government fee revenues. Based on the empirical results, This research suggests that the local governments should adjust the local industrial strcture and attract the population in order to increase the fee revenues.
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