財政努力及財政自主性影響之研究

Abstract

臺灣地方政府財政狀況一直以來普遍不佳，地方政府財政之所以困窘，其中一個關鍵因素為地方財政努力及財政自主權不足。本研究以追蹤資料(Panel Data)模型探討臺灣2011年至2020年間，影響各地方政府財政努力及財政自主性之變數，並對地方財政問題之改善，提供政策建議。\r\n本研究採用兩階段迴歸模型方式來衡量地方政府財政努力之程度。估計結果顯示，造成地方政府財政努力不足之主要原因，為各縣市政府過於依賴統籌分配稅款及中央補助款，以爭取中央補助及爭取擴大統籌分配稅款為主要籌措財源方式，而相對忽視了自籌財源之拓展。建議應讓財政努力越高之地方政府，獲得更多中央補助款及統籌分配稅款，使地方政府有誘因提升財政努力。統籌分配稅款及中央補助款對財政自主性亦有負面影響，而每人每年平均所得及地方稅收入對財政自主性則有顯著正向影響。因此，提高地方政府之經濟發展程度，使其徵收到更多自籌財源，將有助於提升地方政府之財政自主性。

Local governments in Taiwan have had poor fiscal positions. One key factor for their fiscal difficulties is the lack of fiscal efforts and fiscal autonomy. The purpose of this study is to investigate the determinants of fiscal efforts and fiscal autonomy in Taiwan`s local governments during 2011-2020 using a panel data model. Based on the estimation results, we further propose policy implications of improving local governments` fiscal positions.\r\nThe fiscal efforts are measured with a tax handle approach. Our results indicate that centrally-allotted tax revenues and central subsidies have a significantly negative impact on fiscal efforts and fiscal autonomy. Most local governments excessively rely on the subsidies provided by the central government so as to decrease their own fiscal efforts. We suggest that the central government provides incentives by taking the local fiscal efforts into account when allotting the central tax revenues and subsidies. Moreover, income per capita and local tax revenues have a significantly positive impact on fiscal autonomy. This suggests that local governments promote the growth of all economic sectors in the region and expand their own financial resources to enhance their fiscal autonomy.