中央特別統籌分配稅款之研析：2003至2019年

Abstract

中央特別統籌分配稅款由行政院依實際情形分配，應供為支應受分配政府緊急及其他重大事項所需經費，惟因缺乏制度化之分配標準，其分配事由與時間也常引起各方爭議。本研究嘗試以中央特別統籌分配稅款92至108年度之實徵與分配情形，透過文獻探討及統計分析方式，分析中央特別統籌分配稅款之稅收規模及實際分配情形，並探討影響中央特別統籌分配稅款分配之因素。 本研究結論發現行政院長、總統大選、地方政府財政壓力及政黨因素，均會影響行政院核定撥付中央特別統籌分配稅款。因此，本研究建議中央政府在短期內應將中央特別統籌分配稅之分配情形、累積結存資訊透明公開，以落實課責，並檢討在未來廢止中央特別統籌分配制度。

The special centrally-funded tax revenues shall be provided to the local governments that receive the distributions as necessary funding support for use in emergencies and other major matters. The funds will be distributed by the Executive Yuan based on actual circumstances. Due to the lack of institutional standards, the reasons and timing of the allocation often have caused controversy. This study tries to examine the actual collection and allocation of the special centrally-funded tax revenues from 2003 to 2019. Through a literature review and statistical analysis, this study analyzes the tax revenue scale and the actual allocation of the special centrally-funded tax revenues. Additionally, this study tries to explore the factors influencing the allocation of these funds by the central government. This study concludes that factors such as the presidential election, fiscal stress in local governments, and political parties have an impact on the allocation of the special centrally-funded tax revenues. Therefore, this study suggests that in the short term, the central government should transparently disclose the allocation of the special centrally-funded tax revenues and the accumulated surplus information to enhance accountability. Subsequently, there should be a review with the aim of abolishing the existence of the special centrally-funded tax revenues in the future.