全球化下台灣財政的政治經濟分析，1950-2008

Abstract

本文之目的，在於探討全球化對台灣財政的衝擊，更關注在財政衝擊背後所隱藏的多重矛盾，包括：資本與社會間的衝突、效率與公平間的兩難，以及資本累積和政治正當性間的衝突。 台灣在全球化時代之前，資本累積和政治正當性間的矛盾並不明顯，其主要原因在於受到威權體制的壓制。在全球化時代下，資本獲得跨國快速流動的能力，國家機關採取有利於資本的政策與租稅制度，深化資本與社會間的矛盾。金融海嘯的爆發，促使資本累積和政治正當性間的矛盾尖銳化，並以財政危機的形式呈現。 台灣在面對全球化的挑戰和金融海嘯的威脅之際，必須透過全球在地化建立主體性和國民意識，突破多重矛盾之困境，並由國民主義的思維與角度，重新思考台灣財政的變革方向。

This dissertation examines the impact of globalization on the public finance in Taiwan. Behind the surface of fiscal impact, moreover, underlines the conflict between capital and public interest, the dilemma between efficiency and equity, and the contradiction between capital accumulation and political legitimization. Before Taiwan’s fiscal environment entered the era of globalization, the conflict between capital accumulation and political legitimization was latent, primarily due to the suppression under the authoritarian regime. After Taiwan started to be influenced by globalization, the capital was able to flow across the state borders rapidly, along with the state adopting the policies and tax system in favor of capital to cope with the situation. However, such move thus worsened the conflict between the capital and the society. The contradiction between capital accumulation and political legitimization further mounted in the form of fiscal crisis upon the outbreak of global financial crisis in 2008. To face the challenge of globalization and the on-going threats caused by the financial turbulence worldwide, Taiwan needs to establish a solid sense of subjectivity and national consciousness through the thinking of glocalization in order to cope with the multiple dilemmas. The societal nationalist point-of-view needs to be considered when it comes to the fiscal reform.