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    Title: 中央與地方租稅整合與最適地方公共財提供—扣抵稅額的運用
    Tax Integration between the Central and Local Governments and the Optimal Provision of Local Public Goods—An Application of Tax Credits
    Authors: 郭佳柔
    Kuo, Chia-Jou
    Contributors: 陳國樑
    郭佳柔
    Kuo, Chia-Jou
    Keywords: 租稅競爭
    財政自主
    稅額扣抵
    租稅整合
    Date: 2020
    Issue Date: 2020-12-01 15:01:40 (UTC+8)
    Abstract: 無論市場型態為完全競爭亦或不完全競爭,在租稅競爭下,地方政府間為了競爭資本而導致地方資本稅率低於最適水準,由地方政府透過地方稅收融通之公共財因而無法足量提供。當地方政府不願自主開徵地方稅或地方稅率過低時,地方政府無法對其財政收支負責,地方財政自主與財政努力受到影響。為解決地方租稅競爭所帶來之不效率以及增進地方財政自主,中央政府可透過稅額扣抵的制度整合納稅義務人之總租稅負擔並將資本流動之誘因消除,使地方政府自主將地方資本稅率訂在最適水準,地方公共財亦呈現足量提供,此時地方財政自主亦因地方稅率之提高而提升。
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    Description: 碩士
    國立政治大學
    財政學系
    106255009
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106255009
    Data Type: thesis
    DOI: 10.6814/NCCU202001792
    Appears in Collections:[財政學系] 學位論文

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