財政改革方向與政策研究

Abstract

本文檢討台灣過去的財政改革，並介紹財政改革的國際趨勢。最後，建議未來財政改革的方向。本文研究方法是蒐集財政改革的文獻，並作財政改革的制度比較研究。 This paper examines public finance reform in Taiwan for past decades, and introduces recent public finances reforms abroad. Finally, this paper suggests a plausible direction of public finance reform. Methodology in this paper is literature review of public finance reform and institution comparison of public finance reform.