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題名 地方政府歲入結構對支出分配的影響
The effect of local government revenue structure on spending allocation作者 劉惟成
Liu, Wei-Cheng貢獻者 吳文傑
Wu, Wen-Chieh
劉惟成
Liu, Wei-Cheng關鍵詞 地方財政
歲入結構
支出配置
local finance
revenue structure
spending allocation日期 2020 上傳時間 3-Aug-2020 18:15:20 (UTC+8) 摘要 本文要探討地方政府的歲入種類來源對於歲出分配的影響，利用台灣各縣市民國87年到107年的資料做實證分析。實證結果發現地方政府支出來源自籌財源外、統籌分配款以及中央補助收入之間的比例確實會影響地方政府對於各項支出的比例，例如:地方財政來源自籌財源的比例越高，對於地方性的政府支出有比重增加的情況，像是一般政務支出比例以及地方教育科學文化支出，表示地方政府在自身的財政來源穩定的情況下，對於支出的分配會更傾向使用在地方性事務上，另外對於經濟發展支出的比重則會下降，表示在高度發展的地方對於傾向投入於經濟發展以外的支出；統籌分配款對於地方教育支出以及經濟發展支出有著正向影響，表示統籌分配款的重分配功能對於地方經濟發展以及教育預算平衡較有明顯的幫助；補助收入對於地方政府一般政務支出、經濟發展支出、社會福利支出以及教育科學文化支出影響都很顯著，顯示著補助收入對於地方支出相較其它財源容易有擴增的現象。
This thesis mainly discusses about the influence of local government revenue category on spending allocation itself. It uses empirical research with the panel data of 20 local government in Taiwan from 1997 to 2017. The result of this thesis is proportion of self-financing revenue, allocation tax revenue and grant revenue to annual expenditure have different effect on four type expenditure. For example, the result suggests self-financing resource has positive effect on autonomy expenditure including general administrative expenditure and education-science-culture expenditure, which can speculate in the circumstance of the local governments have enough self-financing revenue will tend to allocate revenue on local autonomy expenditure. Otherwise, self-financing revenue has negative effect on economic development expenditure, it expresses local governments which are highly-developed lead to have more large proportion of self-financing revenue will tend to allocate their revenue on others expenditure instead of economic development expenditure; Allocation tax revenue has positive effect on economic development expenditure and education-science-culture expenditure. It shows allocation tax revenue apparently have function of re-balanced on economic development and education expenditure; grant revenue has positive effect on general administrative expenditure, education-science-culture expenditure,economic development expenditure and social welfare expenditure. It shows that grant revenue leads local governments increase their expenditure apparently.參考文獻 中文部分方凱弘. "初探地方財政分權化及其在我國之政策意涵.". 政策研究學報, no. 6, (2006): 51-88.王志良, 詹富堯, 吳重禮. "鞏固支持或資源拔樁? 解析中央對地方補助款分配的政治因素." 政治科學論叢, no. 51,(2012): 51-90.王湧泉. "徘徊在中央集權化與地方分權化的台灣社會福利體制." 高雄大學應用科學期刊33,(2004): 171-92.安體富&賈曉俊. "地方政府提供公共服務影響因素分析及均等化方案設計." 中央財經大學學報, no. 3,(2010): 1-6.江克忠. "財政分權與地方政府行政管理支出." 公共管理學報, no. 7 (2011): 44-52.吳文弘, 盧惠伶, 李仁棻. "影響政府公共支出決策因素之研究.". 商業現代化學刊 5, no. 1,(2009): 43-54.吳昱勳. "臺灣地方政府收入支出因果關係實證研究." 國立臺北大學(2014年).李丹&劉小川. "政府間財政移轉支付對民族扶貧地區財政支出行為影響實證研究." 財經研究 1,(2014).李翊柔. "臺北市財政支出結構之探討.",( 2007).林健次, and 蔡吉源. "地方財政自我負責機制與財政收支劃分." 公共行政學報, no. 9 ,(2003): 1-33.徐榮隆. "我國統籌分配稅款之政經研究." 碩士, 國立中興大學,(2012).康琪珮. "台灣各縣市地方社會福利支出對人口遷移之影響." 國立政治大學, (2006).莊朝欽. "捕蠅紙效果與政治因素之實證研究-以臺灣地方財政為例." 臺北大學公共行政暨政策學系學位論文,(2011): 1-59.張李淑容, 劉小蘭. "我國地方財政制度對地方經濟成長之影響分析.". 臺灣土地研究 13, no. 1 (2010): 69-94.張明輝, 陳麗珠, 陳世聰, 劉國兆, 桑慧芬, 林威志, 張民杰. 地方教育發展研究.高等教育文化事業有限公司, 2009.陳怡芳. "台灣地方政府支出之研究：民國88年度至102年度."國立臺灣大學,(2015).陳雅惠. "政策工具與地方公共支出− 臺灣地方政府的實證研究." 淡江大學會計學系碩士班學位論文,(2014): 1-77.彭煥勛. "財政分權、地方經濟成長與政府效率." 博士, 國立中山大學, 2009.鄭磊. "財政分權, 政府競爭與公共支出結構——政府教育支出比重的影響因素分析." 經濟科學 1, (2008): 28-40.曾巨威. "地方財政能力與教育經費負擔之分攤機制."16, no. 2. 197-238. Accessed 2002-09.隆易君. "台灣中央統籌分配稅款對財政努力影響之研究." 國立政治大學, (2006).廖君華. "財政自主與地方經濟發展之關係." 國立臺中科技大學, (2014).劉志宏, and 郭乃菱. "歲入多元化與歲入穩定之研究: 台灣地方財政之實證分析." 行政暨政策學報, no. 54 (2012): 83-120.蕭雅鈴. "從政治預算循環觀點探究地方政府之預算結構及其影響." 碩士, 長榮大學,( 2008).英文部分Arze del Granado, Francisco, Jorge Martinez-Vazquez, and Robert McNab. Fiscal Decentralization and the Functional Composition of Public Expenditures (2005).International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2005).Ahlin, Åsa, and Eva Johansson. "Individual Demand for Local Public Schooling:Evidence from Swedish Survey Data." International Tax and Public Finance 8, no. 4(2001): 331-51.Bell, Andrew, and Kelvyn Jones. "Explaining Fixed Effects: Random Effects Modeling of Time-Series Cross-Sectional and Panel Data." Political Science Researchand Methods 3, no. 1 (2015): 133-53.Bergvall, Daniel, Dirk-Jan Kraan, and Olaf Merk. "Intergovernmental Transfers and Decentralised Public Spending." OECD Journal on Budgeting 5 (09/28 2006): 24-24.Bischoff, Ivo, and Ferry Prasetyia. Determinants of Local Public Expenditures on Education: Empirical Evidence for Indonesian Districts between 2005 and 2012.Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung),(2015).Chen, Can. "Effects of Fiscal Stress on State Highway Infrastructure Finance: A Composite Index Approach." Municipal Finance Journal (08/10 2016).Clark, Tom S., and Drew A. Linzer. "Should I Use Fixed or Random Effects?". Political Science Research and Methods 3, no. 2 (2015): 399-408.Fisher, Ronald C., and Leslie E. Papke. "Local Government Responses to Education Grants." National Tax Journal 53, no. 1 (2000): 153-68.Frankel, Jeffrey A, Ernesto Stein, and S Wei. "Regional Trading Blocs in the World Economic System (Washington, Dc: Institute for International Economics)." Economics, Elsevier 2 (1997): 1041-105.Gemmell, Norman. "Wagner`s Law, Relative Prices and the Size of the Public Sector." The Manchester School of Economic & Social Studies 58, no. 4 (1990): 361-77.Henderson, James M. "Local Government Expenditures: A Social Welfare Analysis." The Review of Economics of Statistics (1968): 156-63.Henrekson, Magnus, and Johan A Lybeck. "Explaining the Growth of Government in Sweden: A Disequilibrium Approach." Public Choice 57, no. 3 (1988): 213-32.Jia, Junxue, Qingwang Guo, and Jing Zhang. "Fiscal Decentralization and Local Expenditure Policy in China." China Economic Review 28 (03/01 2014).Keen, Michael, and Maurice Marchand. "Fiscal Competition and the Pattern of Public Spending." Journal of public economics 66, no. 1 (1997): 33-53.Kopańska, Agnieszka. "Local Governments` Revenue and Expenditure Autonomy as a Determinant of Local Public Spending on Culture. An Analysis for Polish RuralMunicipalities." European Journal of Multidisciplinary Studies 2, no. 5 (2017): 222-33.Lewis, Blane. "Local Government Capital Spending in Indonesia: Impact of Intergovernmental Fiscal Transfers." Public Budgeting & Finance 33, no. 1 (2013):76-94.Makreshanska, Suzana, Goran Petrevski. "Fiscal Decentralization and Government Size across Europe."(2016).Musgrave, Richard A. "Cost-Benefit Analysis and the Theory of Public Finance." Journal of Economic Literature 7, no. 3 (1969): 797-806.Sacchi, Agnese, and Simone Salotti. "The Influence of Decentralized Taxes and Intergovernmental Grants on Local Spending Volatility." Regional Studies 51, no. 4(2017/04/03 2017): 507-22.Sacks, Seymour, and Robert Harris. " The Determinants of State and Local Government Expenditures and Intergovernmental Flows of Funds." National TaxJournal 17, no. 1 (1964): 75-85.Sjoquist, David L. Review of Financing State and Local Government in the 1980s, Roy Bahl. Land Economics 61, no. 3 (1985): 332-35.Westerlund, Joakim, Saeid Mahdavi, and Fathali Firoozi. "The Tax-Spending Nexus: Evidence from a Panel of Us State–Local Governments." Economic Modelling 28, no.3 (2011/05/01/ 2011): 885-90.Wagner, Richard E, and Warren E Weber. "Wagner`s Law, Fiscal Institutions, and the Growth of Government." National Tax Journal (1977): 59-68. 描述 碩士
國立政治大學
財政學系
107255022資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107255022 資料類型 thesis dc.contributor.advisor 吳文傑 zh_TW dc.contributor.advisor Wu, Wen-Chieh en_US dc.contributor.author (Authors) 劉惟成 zh_TW dc.contributor.author (Authors) Liu, Wei-Cheng en_US dc.creator (作者) 劉惟成 zh_TW dc.creator (作者) Liu, Wei-Cheng en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 18:15:20 (UTC+8) - dc.date.available 3-Aug-2020 18:15:20 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 18:15:20 (UTC+8) - dc.identifier (Other Identifiers) G0107255022 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/131198 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 107255022 zh_TW dc.description.abstract (摘要) 本文要探討地方政府的歲入種類來源對於歲出分配的影響，利用台灣各縣市民國87年到107年的資料做實證分析。實證結果發現地方政府支出來源自籌財源外、統籌分配款以及中央補助收入之間的比例確實會影響地方政府對於各項支出的比例，例如:地方財政來源自籌財源的比例越高，對於地方性的政府支出有比重增加的情況，像是一般政務支出比例以及地方教育科學文化支出，表示地方政府在自身的財政來源穩定的情況下，對於支出的分配會更傾向使用在地方性事務上，另外對於經濟發展支出的比重則會下降，表示在高度發展的地方對於傾向投入於經濟發展以外的支出；統籌分配款對於地方教育支出以及經濟發展支出有著正向影響，表示統籌分配款的重分配功能對於地方經濟發展以及教育預算平衡較有明顯的幫助；補助收入對於地方政府一般政務支出、經濟發展支出、社會福利支出以及教育科學文化支出影響都很顯著，顯示著補助收入對於地方支出相較其它財源容易有擴增的現象。 zh_TW dc.description.abstract (摘要) This thesis mainly discusses about the influence of local government revenue category on spending allocation itself. It uses empirical research with the panel data of 20 local government in Taiwan from 1997 to 2017. The result of this thesis is proportion of self-financing revenue, allocation tax revenue and grant revenue to annual expenditure have different effect on four type expenditure. For example, the result suggests self-financing resource has positive effect on autonomy expenditure including general administrative expenditure and education-science-culture expenditure, which can speculate in the circumstance of the local governments have enough self-financing revenue will tend to allocate revenue on local autonomy expenditure. Otherwise, self-financing revenue has negative effect on economic development expenditure, it expresses local governments which are highly-developed lead to have more large proportion of self-financing revenue will tend to allocate their revenue on others expenditure instead of economic development expenditure; Allocation tax revenue has positive effect on economic development expenditure and education-science-culture expenditure. It shows allocation tax revenue apparently have function of re-balanced on economic development and education expenditure; grant revenue has positive effect on general administrative expenditure, education-science-culture expenditure,economic development expenditure and social welfare expenditure. It shows that grant revenue leads local governments increase their expenditure apparently. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究動機 1第二節 研究目的 6第三節 研究方法 6第三節 研究發現 7第五節 研究限制 7第六節 研究架構 7第二章 中央與地方政府收支劃分 8第一節 財政分權對政府收支劃分影響 8第二節 中央與地方政府收入結構 10第三節 中央與地方政府支出結構 12第三章 文獻回顧 16第一節 一般政務支出影響因素 16第二節 教育科學文化支出影響因素 18第三節 經濟發展支出影響因素 21第四節 社會福利支出影響因素 23第四章 研究設計 26第一節 假說建立 26第二節 模型設定與變數選取 27第三節 資料來源 36第四節 敘述統計 37第五節 各地方政府政事別支出比率平均統計值 39第五章 實證結果 43第一節 相關係數結果 43第二節 迴歸結果與分析 45第三節 地方效果與時間效果 48第四節 小結 53第六章 結論與建議 54第一節 結論 54第二節 研究建議 55參考文獻 56 zh_TW dc.format.extent 1251939 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107255022 en_US dc.subject (關鍵詞) 地方財政 zh_TW dc.subject (關鍵詞) 歲入結構 zh_TW dc.subject (關鍵詞) 支出配置 zh_TW dc.subject (關鍵詞) local finance en_US dc.subject (關鍵詞) revenue structure en_US dc.subject (關鍵詞) spending allocation en_US dc.title (題名) 地方政府歲入結構對支出分配的影響 zh_TW dc.title (題名) The effect of local government revenue structure on spending allocation en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部分方凱弘. "初探地方財政分權化及其在我國之政策意涵.". 政策研究學報, no. 6, (2006): 51-88.王志良, 詹富堯, 吳重禮. "鞏固支持或資源拔樁? 解析中央對地方補助款分配的政治因素." 政治科學論叢, no. 51,(2012): 51-90.王湧泉. "徘徊在中央集權化與地方分權化的台灣社會福利體制." 高雄大學應用科學期刊33,(2004): 171-92.安體富&賈曉俊. "地方政府提供公共服務影響因素分析及均等化方案設計." 中央財經大學學報, no. 3,(2010): 1-6.江克忠. "財政分權與地方政府行政管理支出." 公共管理學報, no. 7 (2011): 44-52.吳文弘, 盧惠伶, 李仁棻. "影響政府公共支出決策因素之研究.". 商業現代化學刊 5, no. 1,(2009): 43-54.吳昱勳. "臺灣地方政府收入支出因果關係實證研究." 國立臺北大學(2014年).李丹&劉小川. "政府間財政移轉支付對民族扶貧地區財政支出行為影響實證研究." 財經研究 1,(2014).李翊柔. "臺北市財政支出結構之探討.",( 2007).林健次, and 蔡吉源. "地方財政自我負責機制與財政收支劃分." 公共行政學報, no. 9 ,(2003): 1-33.徐榮隆. "我國統籌分配稅款之政經研究." 碩士, 國立中興大學,(2012).康琪珮. "台灣各縣市地方社會福利支出對人口遷移之影響." 國立政治大學, (2006).莊朝欽. "捕蠅紙效果與政治因素之實證研究-以臺灣地方財政為例." 臺北大學公共行政暨政策學系學位論文,(2011): 1-59.張李淑容, 劉小蘭. "我國地方財政制度對地方經濟成長之影響分析.". 臺灣土地研究 13, no. 1 (2010): 69-94.張明輝, 陳麗珠, 陳世聰, 劉國兆, 桑慧芬, 林威志, 張民杰. 地方教育發展研究.高等教育文化事業有限公司, 2009.陳怡芳. "台灣地方政府支出之研究：民國88年度至102年度."國立臺灣大學,(2015).陳雅惠. "政策工具與地方公共支出− 臺灣地方政府的實證研究." 淡江大學會計學系碩士班學位論文,(2014): 1-77.彭煥勛. "財政分權、地方經濟成長與政府效率." 博士, 國立中山大學, 2009.鄭磊. "財政分權, 政府競爭與公共支出結構——政府教育支出比重的影響因素分析." 經濟科學 1, (2008): 28-40.曾巨威. "地方財政能力與教育經費負擔之分攤機制."16, no. 2. 197-238. Accessed 2002-09.隆易君. "台灣中央統籌分配稅款對財政努力影響之研究." 國立政治大學, (2006).廖君華. "財政自主與地方經濟發展之關係." 國立臺中科技大學, (2014).劉志宏, and 郭乃菱. "歲入多元化與歲入穩定之研究: 台灣地方財政之實證分析." 行政暨政策學報, no. 54 (2012): 83-120.蕭雅鈴. "從政治預算循環觀點探究地方政府之預算結構及其影響." 碩士, 長榮大學,( 2008).英文部分Arze del Granado, Francisco, Jorge Martinez-Vazquez, and Robert McNab. Fiscal Decentralization and the Functional Composition of Public Expenditures (2005).International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2005).Ahlin, Åsa, and Eva Johansson. "Individual Demand for Local Public Schooling:Evidence from Swedish Survey Data." International Tax and Public Finance 8, no. 4(2001): 331-51.Bell, Andrew, and Kelvyn Jones. "Explaining Fixed Effects: Random Effects Modeling of Time-Series Cross-Sectional and Panel Data." Political Science Researchand Methods 3, no. 1 (2015): 133-53.Bergvall, Daniel, Dirk-Jan Kraan, and Olaf Merk. "Intergovernmental Transfers and Decentralised Public Spending." OECD Journal on Budgeting 5 (09/28 2006): 24-24.Bischoff, Ivo, and Ferry Prasetyia. Determinants of Local Public Expenditures on Education: Empirical Evidence for Indonesian Districts between 2005 and 2012.Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung),(2015).Chen, Can. "Effects of Fiscal Stress on State Highway Infrastructure Finance: A Composite Index Approach." Municipal Finance Journal (08/10 2016).Clark, Tom S., and Drew A. Linzer. "Should I Use Fixed or Random Effects?". Political Science Research and Methods 3, no. 2 (2015): 399-408.Fisher, Ronald C., and Leslie E. Papke. "Local Government Responses to Education Grants." National Tax Journal 53, no. 1 (2000): 153-68.Frankel, Jeffrey A, Ernesto Stein, and S Wei. 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