本課程討論「公共資源的運用效率」、「政府資產負債及其運用」、「政府預算籌編、審議及其運用」、以及「中央與地方政府間之財政關係」。This course discusses "efficiency in the use of public resources", "government assets and liabilities and their use", "government budget preparation, review and use", and "fiscal relations between the central and local governments".
主要探討政府部門的收入議題以及地方財政理論。內容包括租稅的基本概念、效率租稅的定義、租稅公平與租稅歸宿、租稅課徵對經濟行為，如勞動供給、儲蓄、以及投資風險性資產組合選擇的影響。並介紹所得稅、消費稅及財產稅等三大稅制，以及討論非租稅收入中的規費收入與指定用途稅收入、公債理論與制度。最後，本課程討論財政分權、地方財政、補助款制度與目前台灣地方財政問題。
Mainly discusses the revenue issues of government departments and local fiscal theory. The content includes the basic concepts of taxation, the definition of efficient taxation, tax fairness and tax fate, and the impact of taxation on economic behaviors, such as labor supply, savings, and investment risk asset portfolio selection. It also introduces the three major tax systems of income tax, consumption tax and property tax, and discusses fee income and designated-purpose tax income among non-tax income, as well as public debt theory and system. Finally, this course discusses fiscal decentralization, local finance, the subsidy system, and current local finance issues in Taiwan.
(1) 教材
(a) Rosen, H. R., Public Finance, Seventh Edition, McGraw-Hill.
(b) Cullis, J. G. and Jones, P. R., Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill.
(c) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western.
(2) 參考書
(a) 當代財政學, 林華德著, 圓山圖書公司。
(b) 財政學, 徐偉初等合著, 華泰文化。
(1) Teaching materials
(a) Rosen, H. R., Public Finance, Seventh Edition, McGraw-Hill.
(b) Cullis, J. G. and Jones, P. R., Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill.
(c) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western.
(2) Reference books
(a) Contemporary Finance, by Lin Huade, Yuanshan Book Company.
(b) Finance, co-authored by Xu Weichu and others, Huatai Culture.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時考及課外作業平時考及課外作業 Daily exams and extracurricular homework |
30 | |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
40 |
