臺灣施行故鄉稅的可行性

Abstract

本篇報告主要探討臺灣施行日本故鄉稅的可行性，臺灣城鄉差距日益嚴重，而造成臺灣城鄉差距的原因為都市化及少子化等等問題。為了能有效改善此問題，希望藉由效法日本故鄉稅來縮小城鄉差距，並藉由故鄉稅可以達到自行決定稅收用途，使得一向都由政府決定稅收用途的方式可以得到改變，進而達到部分透明化政府稅收流向。 本篇報告利用問卷調查，了解民眾對故鄉稅的看法，並以現行臺灣綜合所得稅制為主，對各種可能施行方式進行探討。問卷分析結果得知受測者對於在台灣施行故鄉稅有超過半數同意，然而不同意的受測者認為施行故鄉稅會使稅務稽徵成本增加，無法解決問題。 因日本與臺灣的國情及稅制不同，對於利用在臺灣施行故鄉稅是否能有效縮小城鄉差距，仍須再做進一步研究。

This report mainly discusses the feasibility of implementing the hometown tax in Taiwan.

The gap between urban and rural areas in Taiwan is getting wider due in part to urbanization and declining birth rate. To resolve this problem, hometown tax in Japan is one of the possible recipes for filling the gap because of its success in Japan. Furthermore, hometown tax can increase tax transparency by giving the local government more freedom for budget making.

Therefore, the goal of this report is to analyze the feasibility of implementing hometown tax in Taiwan based on Taiwan comprehensive income tax system. In addition, since citizens’ viewpoints have influence on the tax performance, we design a questionnaire to reflect people’s thought of hometown tax.

The results of the survey shows that there are more than half of the subjects support the hometown tax in Taiwan; On the other hand, people who have different opinion suspect that it will impose costs on tax collection and Due to the difference of national condition between Japan and Taiwan, the effectiveness of the hometown tax on reducing the gap between urban and rural areas needs further study and analysis.