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    Title: 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
    Authors: 劉惟成
    Liu, Wei-Cheng
    Contributors: 吳文傑
    Wu, Wen-Chieh
    劉惟成
    Liu, Wei-Cheng
    Keywords: 地方財政
    歲入結構
    支出配置
    local finance
    revenue structure
    spending allocation
    Date: 2020
    Issue Date: 2020-08-03 18:15:20 (UTC+8)
    Abstract: 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.
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    Description: 碩士
    國立政治大學
    財政學系
    107255022
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107255022
    Data Type: thesis
    DOI: 10.6814/NCCU202000947
    Appears in Collections:[財政學系] 學位論文

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