Title page for etd-0728115-232244


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URN etd-0728115-232244
Author Yi-ping Wang
Author's Email Address No Public.
Statistics This thesis had been viewed 5589 times. Download 854 times.
Department Finance
Year 2014
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title Research on Ways to Improve Local Finance problem through Discussion on Government Revenues And Expenditures:The Example of Kaohsiung City
Date of Defense 2015-07-29
Page Count 175
Keyword
  • local financial autonomy
  • local finance
  • revenue source
  • government revenues and expenditures
  • fiscal structures
  • Abstract Due to the global economic downturn in recent years, the impact of slow economic growth, coupled with the lack of domestic public facilities, industrial development bottleneck, caused by the government to promote public construction
    continued government spending amplification. Coupled with the Government to implement tax incentives or benefits as a policy objective, so that tax revenue decreased year by year. The increase in demand by the real income can not cope,
    leading to rapid deterioration of the overall financial. In addition to facing a heavy
    financial burden on the central government, the local government is also facing the dilemma of debt has been rising. And the central fiscal deterioration, directly affect the allocation of grants to local governments, the impact of the country's overall resources.
    Faced with the rapid development of globalization and economic integration of the Asia-Pacific region the trend, to enhance our competitiveness, promote the "five are restructuring" in 99 years. However, only five are owned financial resources
    Taipei eighty percent of revenue, and the remaining four have their own sources of income and only years Ruwu% to 70%, the financial autonomy of the low. Kaohsiung is the municipality, is also facing difficulties in recent years, short of financial constraints, the revenue of a long-term rate is lower than the age of the expansion of the fiscal autonomy of the low fiscal gap is growing, leading to rely on debt for many years to cope insufficient revenue. Kaohsiung making debt topped all five crown. Kaohsiung City government to improve the overall financial priority. This article discuss literature mining method, secondary data analysis, financial
    revenue and expenditure problems Kaohsiung research and analysis, in order to understand the financial situation of Kaohsiung, where the differences of the financial balance of payments problems and the other four are. And then discusses the differences in the revenue and expenditure factors Kaohsiung, the financial problems of today can understand, identify strategies to resolve fiscal imbalances, and to
    develop appropriate solutions to improve the financial problems of Kaohsiung. This study suggests that:
    1. Control Manager Personnel costs sustained growth
    2. Education resource integration and activation, to cope with the declining
    birthrate
    3. Implementation of zero-based budgeting, to avoid uneconomical and
    inefficient expenditure of
    4. Increase land tax base and review the relevant provisions of the property tax,
    to increase the library to close
    5. The introduction of private capital to participate in social welfare policy
    6. Recurrent expenditure to total annual expenditure should be set to a certain
    percentage
    7. Release the city treasury bills, reduce financing costs
    8. Strengthening the taxing, increase the city treasury income
    9. To increase economic development and capital expenditures door construction,
    constructive expenditure tax increase
    Advisory Committee
  • Kuo-Jung Lee - chair
  • Jyh - Shyen Sun - co-chair
  • Yue-Shan Chang - advisor
  • Files
  • etd-0728115-232244.pdf
  • Indicate in-campus at 1 year and off-campus access at 1 year.
    Date of Submission 2015-08-28

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