| dc.contributor.advisor | 劉小蘭 | zh_TW |
| dc.contributor.author (Authors) | 張李淑容 | zh_TW |
| dc.creator (作者) | 張李淑容 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 16:21:05 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 16:21:05 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 16:21:05 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0872575031 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/35904 | - |
| dc.description (描述) | 博士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 地政研究所 | zh_TW |
| dc.description (描述) | 87257503 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 在全球化趨勢下，地方競爭將取代國家的競爭，地方是國家能否與全球競爭之關鍵，提高地方的競爭優勢與發展地方經濟是各國政府努力的目標。財政制度對長期地方發展扮演重要角色。透過政府間的權限與財源之劃分，一方面可使政府所提供之財貨和勞務適應不同地方人民偏好之制度效率目標，進而使所得成長；另方面可維持全國一致性和地方間的發展平衡，避免各地方所得分配過度懸殊的公平目標。良好的財政制度必須能提升各政府部門自我負責性及經濟效率，促進地方所得成長卻不會傷害地方間均衡發展之公平目標。本文以單根檢定法分析發現民國72年至93年間我國政府部門財政制度變遷，以及民國88年以後財政收支劃分法修正後財政制度調整，的確使政府間財政資源分配更趨向公平，但多個地方政府間財政自主程度並未提升且差異大。又透過民國79年至93年23個直轄市與縣市地方政府長期追蹤資料，分析發現我國財政制度在地方發展上扮演非常重要角色。財政分權制度與地方政府財政收支制度的確對各地方所得成長率與地方所得分配有顯著影響效果。但地方政府財政收支制度無法發揮效率，對地方發展有不利影響。88年財政制度調整後地方財政制度對地方發展之不利影響並未有所改善。本文根據研究結果提出制度建議，以作為未來制定地方財政制度與地方發展政策之參考。 | zh_TW |
| dc.description.abstract (摘要) | Local governments faced severe fiscal imbalance problems for a long time, caused in part by long-term structural imbalances between their spending and revenue requirements. May be financial structural has positive consequences on local economic development. The article examines the relationship between the fiscal structure of local government and local economic development. Although most prior empirical studies present inconsistent findings about the effects of local taxing and spending policies, but more empirical works conclude that local income growth relates negatively to tax increases if the revenue finances income redistribution, but not if the revenue finances public services. The study examines these issues with more recent panel data of Taiwan and with more careful attention the effects of fiscal decentralization. We conclude that local economic development relates negatively to local tax increases if the revenue finances local public service . Local Financial structural and fiscal decentralization have negative consequences on local economic development. | en_US |
| dc.description.tableofcontents | 第一章 緒論 第一節 研究動機與內容 第二節 研究範圍與資料限制 第三節 研究方法與架構 第二章 文獻回顧與分析 第一節 制度與制度效率 第二節 中央政府與地方政府間的財政關係 第三節 地方財政制度對地方發展影響之相關理論文獻 第四節 地方財政制度對地方發展影響之相關實證文獻 第五節 本章結語 第三章 我國地方財政制度之變遷 第一節 我國財政制度之歷史背景與架構 第二節 我國地方政府財政支出制度之變遷 第三節 我國地方政府財政收入制度之變遷 第四節 我國地方政府稅課收入制度之變遷 第五節 我國中央政府與地方政府間財政移轉制度之變遷 第六節 本章結語 第四章 我國財政制度變遷之財政資源分配效果分析第一節 理論基礎與實證模式 第二節 實證方法與步驟 第三節 變數選取與資料來源 第四節 實證結果與分析 第五節 本章結語 第五章 我國地方政府財政制度對地方所得分配之影響分析 第一節 實證模型建立 第二節 變數選取與資料來源 第三節 實證結果與分析 第四節 本章結語 第六章 我國地方政府財政制度對地方所得成長之影響分析第一節 實證模型建立 第二節 變數選取與資料來源 第三節 實證結果與分析 第四節 本章結語 第七章 我國財政制度問題之分析第一節 我國財政制度的公平性分析 第二節 我國財政制度的效率性分析 第三節 財政制度、地方發展與政府角色 第八章 結論與建議 第一節 結論 第二節 建議 參考文獻 附錄 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0872575031 | en_US |
| dc.subject (關鍵詞) | 財政分權 | zh_TW |
| dc.subject (關鍵詞) | 地方所得分配 | zh_TW |
| dc.subject (關鍵詞) | 地方所得成長 | zh_TW |
| dc.subject (關鍵詞) | 地方財政 | zh_TW |
| dc.subject (關鍵詞) | 長期追蹤資料 | zh_TW |
| dc.subject (關鍵詞) | 單根檢定分析 | zh_TW |
| dc.subject (關鍵詞) | fiscal decentralization | en_US |
| dc.subject (關鍵詞) | local economic development | en_US |
| dc.subject (關鍵詞) | panel data | en_US |
| dc.subject (關鍵詞) | unit root test | en_US |
| dc.title (題名) | 我國財政制度對地方發展影響之研究 | zh_TW |
| dc.title (題名) | Fiscal Structures and Economic Development at the Local Level in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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