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| Title: | 能源稅建制對跨世代財政負擔之影響 |
| Authors: | 林育安
Lin, Yu An |
| Contributors: | 曾巨威
林育安
Lin, Yu An |
| Keywords: | 能源稅
世代會計法
跨世代財政負擔
Energy tax
Generational accounting
Intergenerational fiscal burden |
| Date: | 2008 |
| Issue Date: | 2016-05-09 11:29:15 (UTC+8) |
| Abstract: | 2006年立委陳明真、王塗發與行政院各自提出能源稅條例草案，在此三個版本中，能源稅之課徵雖是一非加稅之政策，但對於世代間之財政負擔應有所影響，故本研究使用世代會計法，以2006年之財政收支資料為基礎，計算我國之世代會計帳，衡量我國目前跨世代財政負擔之情形，並針對現行三版能源稅條例草案進行模擬分析。
本研究結果發現，目前跨世代財政負擔之情形不利未來世代，未來世代的財政負擔約為目前世代的5.34倍，若去除人口結構老化因素，約為4.11倍。由此可知人口老化對我國跨世代財政負擔有很大的影響。三個能源稅草案版本中，若假設此三版本皆為一加稅之政策，則陳明真與王塗發版本皆會使未來世代財政負擔大幅減少；若考量三版本之配套措施後，則只有陳明真版本會使不平衡程度些微下降；若假設未來世代財政負擔與目前0歲世代之負擔相同，則不論在那一種版本下，能源稅之課徵不足以償還跨期公共債務，最後仍由未來世代以其他賦稅償還。
In 2006, Ming-chen Chen, Tu-fu Wang, the commissioners of the Legislative Yuan, and the Executive Yuan respectively proposed three draft editions of the Energy Tax Act. Although the implementation of Energy Tax Act will not increase the tax burden, it may have some effect on the intergenerational fiscal burden. Therefore, the main purpose of the study is to evaluate the intergenerational fiscal burden in Taiwan as well as to make a stimulated analysis of how each draft edition of Energy Tax Act will affect the intergenerational fiscal burden, by applying the Generational Accounting Approach, based on the fiscal data of 2006.
The results of the research indicate that current circumstance of the intergenerational fiscal burden is unfavorable for future generations. The amount of fiscal burden on future generations would be around 5.34 times that of current generations. If the factor of population aging is excluded, the amount would down to 4.11, thus implies that the aging problem has a lot of influence on the intergenerational fiscal burden in Taiwan. If we assume the aforesaid three draft editions of Energy Tax Act are designed to raise the tax revenue, the editions of Chen and Wang will reduce the future burden. Otherwise, if we assume the three proposed editions are not designed to add tax , it’s only Mr. Chen’s proposal will slightly reduce the imbalance of burden. Furthermore, if we assume the burden on the future generations are the same as that on the 0-year-old generations, levying energy tax does not pay off the intertemporal public liabilities in each proposals, so that the future generations will finally have to pay off the intertemporal public liabilities in the form of other taxes. |
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| Description: | 碩士
國立政治大學
會計學系
94353046 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0943530462 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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