Title page for etd-0728113-145423


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URN etd-0728113-145423
Author Yi-Ling Cheng
Author's Email Address No Public.
Statistics This thesis had been viewed 5583 times. Download 531 times.
Department Political Science
Year 2012
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The Effect of Establishing Five Metropolitans on Their Financial Managements —A case study of Kaohsiung
Date of Defense 2013-07-26
Page Count 103
Keyword
  • fiscal illusion
  • fiscal autonomy
  • fiscal deficit
  • self-financing resources
  • local finance
  • Abstract The 5 special metropolitans have been operated for nearly 3 year; however, many people believe that the merger brings disadvantages to Kaohsiung (KH) without any benefit and decreased central government’s subsidy, which made KH remain the worst off in terms of debt in Taiwan. The data ranging from 2 years ago to 2 years later (2010-2012) of the merger regarding fiscal revenue, fiscal expenditure and public debt will be adopted to analyze whether the merger will affect the fiscal situation and ability of KH Government in this paper. I found out that after the merger, although the fiscal deficit problem is serious, it didn’t deteriorate comparing to the fiscal situation before the merger. The fiscal revenue has kept increasing because the local tax revenue has been influenced by the Act Governing the Allocation of Government Revenues and Expenditures and the merger. In addition, the central Government has shifted funds to financing KH, so the revenue is increased on the same ground. In terms of fiscal expenditure, the labor cost accounted less and less of the self-financing resources, which shows that KH has more capacity to carry other establishment.
    After the merger, the social welfare related expenditures and fiscal responsibilities have increased substantially, and various infrastructures have been planning continuously in order to implement providing equal social welfare to the people in KH and Pingtung. In relation to fiscal expenditures, the local governments, on one hand, expect to obtain a greater amount from subsidy or the tax that distributed from central government; on the other hand, they also expand the debt space to make up the fiscal loopholes by “regarding government bonds and borrowing as revenue;” however, it relies on the central government too excessively and created “fiscal illusion” to the public. In order to enhance the local fiscal autonomy, except for developing local financial resources, reducing spending, improving expenditure structure and implementing pay-off plan are also required, so that a sustainable establishment and development can be made possible.
    Advisory Committee
  • Chyi-Lu Jang - chair
  • Chun-chieh Wang - co-chair
  • Da-Chi Liao - advisor
  • Files
  • etd-0728113-145423.pdf
  • Indicate in-campus at 0 year and off-campus access at 1 year.
    Date of Submission 2013-08-28

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