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 financial issues such as "International Financial Cooperation", "Financial Transfer System", "Provisional and Designated Tax System", "Tax Efficiency and Fairness for Rent Tax", and "Government Budget Editing, Review and Its Use".
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。
It mainly explores the income discussion issues of government departments and local financial management. Contents include the basic concept of renting tax, the definition of efficiency renting tax, the impact of renting tax fairness and renting tax accommodation, the impact of renting tax collection on economic behaviors, such as monetary supply, savings, and investment risk asset combination selection. It also introduces three major tax systems, including income tax, consumption tax and property tax, as well as discussing the regular income and designated tax income in non-rental tax income, debt theory and system. Finally, this course discusses financial division, local finance, subsidy system and current local financial problems 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, Eu Junnan, Xie Wensheng, financial politics, and Chinese 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 exercises |
30 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
40 |
