本課程引導學生瞭解及討論「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」, 以及「政府預算籌編、審議及其運用」等財政議題。
教學方式:
(I)引導法
(1)學習準備：確立教學目標。
(2)進行教學：包含引起動機、引述舊經驗、引導學生學習、解釋教學內容等。
(3)補救學習：評鑑學習成果、更正或總結教學。
(a)控制速度：講授重點時速度慢且重複述說。
(b)教學由簡而繁, 由易而難。
(c)引導多元智慧：包含領域的引導。
(d)教學準備充足：教學準備包含一切上課時所要用到的器物、概念及補充。
(e)肢體語言明確：作為輔助。
(f)明瞭學生程度：確定學生起始行為以便使用不同教學深度。
(II)討論法
(1)學習準備：熟悉課程內容並預先對學生可能產生爭議的問題, 進行模擬解決。
(2)進行教學：包含引起動機、進行討論、歸納整理等。
(3)補救學習：整理歸納評估。
(a)公佈題目：題目不多而且題意清楚。
(b)訊息蒐集。
(c)人數：六人左右。
(d)組長分配：輪流制。
(e)時間控制：不宜太長。
(f)適時幫助及觀察特殊學生。This course guides students to understand and discuss financial issues such as "International Financial Cooperation", "Financial Transfer System", "Provisional and Designated Tax System", "Tax Efficiency and Fairness for Rent Taxes", and "Government Budget Editing, Review and Its Use".
Teaching method:
(I) Guidance method
(1) Learning preparation: Establish teaching goals.
(2) Teaching: including inducing the motor, citing old experiences, guiding students to learn, explaining teaching content, etc.
(3) Rescue learning: evaluate learning results, correct or summarize teaching.
(a) Control speed: The speed is slow and repeated when teaching the key points.
(b) Teaching is from simple to complex, from easy to difficult.
(c) Guided multi-wisdom: guided by including domains.
(d) Adequate teaching preparation: The teaching preparation includes all the utensils, concepts and supplements to be used in class.
(e) The body language is clear: as a helper.
(f) Understand the degree of students: determine the students' initial behavior so as to use different teaching depths.
(II) Discussion Method
(1) Learning preparation: be familiar with the course content and pre-exist on the problems that may arise in disputes against students, and conduct simulation solutions.
(2) Teaching: including causing the motor, discussing, scheduling, etc.
(3) Rescue learning: sort out the study evaluation.
(a) Publish topics: There are not many topics and the meaning is clear.
(b) Message collection.
(c) Number of people: about six people.
(d) Group distribution: wheel flow system.
(e) Time control: It should not be too long.
(f) Help and observe special students at appropriate times.
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 |
