台湾地区税收收入过低问题的分析

Analysis on Weak Tax Revenues in Taiwan

财政状况不尽人意是长期困扰着台湾地区经济发展和社会安定的一个严峻问题,而过低的税收收入则是其中主要原因。本文通过税收增长理论分析了造成台湾地区税收收入比重偏低的原因,一是社会保障缴款挤占了税收收入空间;二是经济发展长期缓慢和政策制度设计失误;三是税收行政体系低效。

After the election, the Taiwan will have a series of new changes. However, the low proportion of tax revenue is a key issue that the government cannot be avoided. For a long time, unsound fiscal plagued Taiwan＇s sustained economic and social development, while the low proportion of tax revenue is one of the main reasons. This paper analyzes the low proportion of tax revenue phenomenon of Taiwan and the reasons through tax revenue growth theoretical framework. The study found the following： （1） the low proportion of tax reve- nue begins with the social security contributions divertcd tax revenues space. （2） Slow economic development makes it difficult to increase the tax revenue effectively. （3） More importantly, because of the lack of effective incentive mechanism, the tax administration system became inefficient; affecting tax revenue is difficult to be improved. Taiwan experienced a thorough ruling party, the party also tried to show the new face of the governmcnt to the people of Taiwan. However, the proportion of low income before tax of this issue is resolved, government-run system is difficult to obtain substantial changes.