請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88916
標題: | 我國民眾對稅式支出之態度 Public Attitudes toward Tax Expenditures in Taiwan |
作者: | 陳臻琳 Chen-Lin Chen |
指導教授: | 蘇彩足 Tsai-Tsu Su |
關鍵字: | 稅式支出,民眾態度,政策目的,人口背景,政策資訊,財政幻覺, Tax Expenditure,Public Attitude,Policy Objective,Demographic Variable,Policy Information,Fiscal Illusion, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 稅式支出為政府預算支出型態之一,為政府透過稅制特殊規定以減少或免除特定對象納稅義務所產生之財政資源移轉,因其在制度本質與實際運作上皆呈現較隱藏且複雜之特性,致容易為社會大眾所忽略。惟在民主社會中,政府制定之政策是否有效回應民眾需求關乎其施政之正當性,而預算政策更應反映人民對財政資源使用優先順序之選擇。對此,本研究以問卷調查法探究一般社會大眾於不同政策目的類型之看法,且分別討論在不同人口背景及政策資訊下,民眾對於稅式支出之態度及其中之相關性。
研究發現我國多數民眾對稅式支出持支持態度,且相對較支持社會福利與環境保護稅式支出,惟經與實務比較,則呈現民眾偏好與政府實際運作不一致情形;再者,人口背景並非影響我國民眾對於稅式支出態度之主要因素,惟部分變數似可作為思考人口背景與稅式支出態度間關係時之判斷參考;最後,政策資訊為影響我國民眾對於稅式支出態度之因素,呈現我國民眾面對政府所為之稅式支出機制,隱含財政幻覺之存在。 鑑於前述研究發現,本研究提出以下研究建議。首先,行政、立法部門等政策參與者應提升社會大眾對稅式支出概念之了解;此外,政府應可加以思考在稅式支出機制上之資源分配與優先順序,並加強政策溝通,且應進一步提升稅式支出資訊之透明度。 Tax expenditure is one of the forms of government budget expenditure. It involves the government using specific tax regulations to reduce or exempt certain entities from their tax obligations, resulting in the transfer of financial resources. Due to its hidden and complex nature in both institutional essence and practical operation, tax expenditure is often overlooked by the general public. However, in a democratic society, the effectiveness of government policies in responding to public needs is crucial for the legitimacy of governance, and budget policies should reflect the people’s choices regarding the prioritization of financial resource usage. In this study, a questionnaire survey method was used to explore the general public’s views on different types of policy objectives related to tax expenditure. The research also discusses how public attitudes towards tax expenditure vary under different demographic variables and policy information scenarios, along with their correlations. The research findings indicate that the majority of people in Taiwan hold a supportive attitude towards tax expenditure, particularly in the areas of social welfare and environmental protection. However, when comparing preferences to actual government operations, a discrepancy is observed. Moreover, demographic variables do not seem to be the primary factor influencing public attitudes towards tax expenditure, though certain variables may offer insights into the relationship between demographic variables and attitudes. Finally, policy information is a significant factor influencing public attitudes towards tax expenditure, indicating the existence of fiscal illusions when facing the government’s tax expenditure mechanisms. Based on the aforementioned research findings, the study proposes the following research recommendations. Firstly, policy participants, including administrative and legislative departments, should enhance the public’s understanding of tax expenditure concepts. Additionally, the government should consider resource allocation and priority setting in tax expenditure mechanisms and strengthen policy communication while further enhancing the transparency of tax expenditure information. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88916 |
DOI: | 10.6342/NTU202302216 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 政治學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-111-2.pdf | 3.22 MB | Adobe PDF | 檢視/開啟 |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。