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標題: | 我國證券交易所得稅之政策形成-多源流程模式的分析視角 The Policy Formulation of Securities Transactions Income Tax in Taiwan:A Perspective from the Multiple Streams Model of Policymaking |
作者: | Hung-Yi Hsu 許弘毅 |
指導教授: | 蘇彩足(Tsai-Tsu Su) |
關鍵字: | 多源流程模式,議程設定,政策選擇,政策變遷,證券交易所得稅, multiple streams model,agenda setting,policy choice,policy change,securities transactions income tax, |
出版年 : | 2012 |
學位: | 碩士 |
摘要: | 證券交易所得稅(以下簡稱證所稅)為台灣2012年的重大租稅改革,自1990年以來,證所稅歷經二十多年一直維持停徵的狀態,中間雖然有零星復徵證所稅的呼聲,但都未獲執政當局重視,然而在2012年3月由財政健全小組列為優先稅改項目之後,迅速引起政府與社會的廣泛討論,歷經四個多月的紛擾,於2012年7月25日由立法院三讀通過。
本研究使用多源流程模式的觀點,來分析證所稅之政策形成過程,以回應證所稅議程設定與方案選擇的問題意識。本研究發現證所稅的政策變遷是問題流、政治流以及政策流三者所構成的混合物,這三股量流是既各自區別獨立又彼此相互聯繫,根據不斷變化的局勢持續進行調整,而對證所稅的議程設定以及方案選擇產生作用。此外,本研究亦從此次證所稅制定過程的分析結果發出,討論多源流程模式對於租稅領域政策的議程設定以及方案選擇的應用,以啟發未來意圖推動稅改者的行動策略。 Securities transactions income tax is one of the most controversial tax-reforming policies in Taiwan. Securities transactions income tax had been suspended during the past 20 years since 1990.Though there were several demands on levying securities transactions income tax, none of them were taken by the administration. However, since this policy was considered top priority in the country's tax reforms by the 'Task Force On Sound Finances', it had invoked serious debates between the government and the public. After four-month discussion, securities transactions income tax was passed the final reading in the Legislative Yuan on July 25th, 2012. This study analyzes the policy formulation of securities transactions income tax in Taiwan, employing the perspective from the multiple streams model, to respond to the problem consciousness with regards to the agenda setting and the policy choice of securities transactions income tax in 2012. It is discovered that the policy change of securities transactions income tax is in fact the mixture of problem stream, political stream, and policy stream, which are mutually connected yet individually separated, adjusted continually in the light of the ever-changing circumstances, affecting the agenda setting and the policy choice of securities transactions income tax. In addition, based on the result of the analysis, this study also inspires those who tend to carry out tax reforms in the future via the discussion of applying the multiple streams model in the field of tax policy. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/6990 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 政治學系 |
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