| dc.contributor | 地政系 | |
| dc.creator (作者) | 林子欽;吳文傑 | |
| dc.date (日期) | 2021-09 | |
| dc.date.accessioned | 30-Jun-2025 13:55:20 (UTC+8) | - |
| dc.date.available | 30-Jun-2025 13:55:20 (UTC+8) | - |
| dc.date.issued (上傳時間) | 30-Jun-2025 13:55:20 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/157621 | - |
| dc.description.abstract (摘要) | 做為亞洲地區主要都市之一，臺北市卻是存在嚴重的違建問題。這些違建主要是在合法建物上面所加蓋出來。雖然透過多年來的都市再開發，臺北市已經明顯的減少了出現在1950至1970年代間的大規模整區違法聚落。然而，這個都市仍然存在為數不少的合法建物上面的違法增建。當然，這些合法建物的所有人，往往也可以透過違法增建的部分獲得利益。他們可以自己使用，也可以出租給他人。可能受限於地方政府的人力和財力，臺北市相當程度的容忍這些違法增建的擴張。即便是違法建物，只要被認定為符合房屋稅條例中「增加房屋價值之建築物」，政府仍然可以對於違法增建課徵房屋稅。據此，我們把焦點置於違章建築房屋稅的課稅估價: 希望了解臺北市違法增建的估價和合法建物估價中間是否存在關係，以及是怎樣的關係。上述關係隱含著臺灣首要都市如何看待違章增建，也對於未來違建處理可能方式具有重要意涵。基於如此的動機，本研究之主要目的包含：一、提出對於違章建築課徵財產稅正當性的可能論理，例如基於外部性、提供可負擔居住空間、維持課稅正當性、促使違建透明化…等。二、透過統計實證方式，了解臺北市同戶合法建物和違章建築之間，房屋稅稅基決定 (估價方式) 的關係，以及此關係可能隱含的估價偏誤。三、如果實證結果夠堅實，將對於違章建築課徵房屋稅的財稅收入、以及遏止違建的政策提出建議。 | |
| dc.description.abstract (摘要) | Illegal buildings, or more precisely, unauthorized construction works (UCWs) are prevalent in Taipei, a city that claims to be one of the eminent Asian cities. The most common types of UCWs in this city are attached to rooftop, balcony, mezzanine and et al. The rapid urban transformation during the 1950s and 1970s has removed the majority of the large-scale illegal settlements. However, the often hidden or difficultly-spotted UCWs on the top of or beside the buildings still remain till the present day. Those UCWs are mostly appendages to the legal and original buildings. The unauthorized construction extensions can be occupied by the owners of the legal buildings, or even rented out. Likely due to the constraints of manpower and resources, the prevalence of UCWs are long tolerated by the governments. Despite of the illegality, the practice of imposing housing taxes on the UCWs has been in place for years and seems to have gained its legitimacy. This research is therefore curious about how the UCWs are assessed for taxation purposes, with a particular interest in the relationship between the assessed value of the UCWs and that of the legal buildings. Three issues are expected to be dealt with: firstly, the possible rationales or explanation behind the imposition of taxes on the UCWs; secondly, the relationship of assessed values between the UCWs and the legal buildings to explore the potential assessment biases; and finally, suggestions to the possible functions of taxes on UCWs and the policy to curb the continuing expansion of the UCWs. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST107-2410-H004-197, 107.08-108.07 | |
| dc.subject (關鍵詞) | 違章建築; 房屋稅; 違建估價 | |
| dc.subject (關鍵詞) | Unauthorized Construction Works; Housing Tax; Assessment Biases | |
| dc.title (題名) | 臺北市違章建築房屋稅稅基之估價 | |
| dc.title (題名) | Taxation on Unauthorized Construction Works in Taipei | |
| dc.type (資料類型) | report | |
