本課程討論「國際財政協調」、「財政移轉制度」、「規費與指定用途稅制度」、「租稅效率與公平」, 及「政府預算籌編、審議及其運用」等財政議題。This course discusses fiscal issues such as "International Fiscal Coordination", "Fiscal Transfer System", "Fees and Designated Purpose Tax System", "Tax Efficiency and Equity", and "Government Budget Preparation, Review and Application".
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) Rosen, H. S. & T. Gayer, Public Finance, McGraw-Hill. (最新版)
(2) Cullis, J. G.. & P. R. Jones, Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill. (最新版)
(3) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western. (最新版)
(4) 徐偉初、歐俊男、謝文盛, 財政學, 華泰文化。(最新版)
(1) Rosen, H. S. & T. Gayer, Public Finance, McGraw-Hill. (latest edition)
(2) Cullis, J. G.. & P. R. Jones, Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill. (latest edition)
(3) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western. (latest edition)
(4) Xu Weichu, Ou Junnan, Xie Wensheng, Finance, Huatai Culture. (latest version)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時測驗及課外作業平時測驗及課外作業 Daily tests and extracurricular homework |
30 | |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
40 |
