目標：
1.瞭解政府預算的理論、制度設計制度與運作情形，並探討分析制度改革與相關案例，引發學生對於公共資源運用效率之關切與興趣。
2.以宏觀角度認識不同國家府際財政關係的特質與差異，並以微觀角度檢視台灣實際運作的方式與問題，進而剖析政府理財的內涵。
3.認識政府租稅收入在財政的重要性，並探討租稅政策對財富分配、社會公平正義的影響，同時深入瞭解租稅徵收管理的效能與效率。
內涵：
政府預算之籌劃、編造、審議、執行及監督，不僅是政府權能分際與制衡之功能體系，也影響經濟、政治、社會與科技多層面的發展，與民眾福祉息息相關。政府預算資源深受政黨、行政機關、利益團體等各方力量的競逐，所引發的公平正義也備受關注，各種預算課題不能單從表面的數據觀察，尚須從實際案例中剖析其因果關係以論斷其合理性。預算資源分配，究竟誰得到利益？錢有沒有花在刀口上？民眾真實的感受如何？牽涉到政府效能、行政效率與清廉貪腐形象。無論從不同時間觀察預算變遷的動態過程或從政治角力競逐的實例，都是認識預算內涵的有效途徑，也是學習中不可或缺的要件。
府際財政關係(Intergovernmental fiscal relations, IGFR)是政府財政相當重要的部分，不僅涉及財源是否配合事權規範，財源分配與支出責任是否合理，更影響到不同轄域的民眾福祉的公平對待與公共服務的運作順暢。政府轄區的需要與財源籌措能力各有不同，存在各級政府間不平衡財政差距的現象，如何透過各種府際財政移轉(Intergovernmental fiscal transfers)工具，例如稅收共分或各種類型的補助款或財政均等化(Fiscal equalization)方式，調和各級政府的財政盈虛，解決政府間之財政爭議，以符合民眾的需要。
租稅政策從經濟發展與社會福祉著眼，考量租稅的公平與效率，確立租稅制度的方向，而稅務行政管理則是在租稅政策的法律架構下徵收稅捐，為租稅政策與納稅人之間的橋樑。納稅人遵從稅法 (Taxpayer compliance)，減少逃漏稅(Tax evasion)，縮減稅收缺口(Tax gap)，乃是政府稅收之關鍵。順應稅務的外在環境，包括OECD/ G20提出稅基侵蝕與利潤移轉(Base Erosion and Profit Shifting, BEPS)報告與發布15項行動計畫，防杜國際租稅規避；網路交易電子申報繳稅之科技數位轉換；房地合一課稅之居住正義等政治、經濟、社會因素所聚焦之作為，結合內在的核心稅務行政管理功能，包括稅籍管理(Registration)、稅務審查(Examination)、納稅服務(Taxpayer Service)、徵收(collection)、資訊管理(Information management)、欠稅管理(Delinquency)、稅務行政救濟(Tax Dispute)與稅務遵從風險管理(Compliance risk management)，以期能有效提升政府收稅與人民納稅的良性互動徵納關係。
Target:
1. Understand the theory, system design system and operational situation of government budgets, and explore and analyze system reform and related cases to attract students' concerns and interests in the efficiency of public resources use.
2. Understand the characteristics and differences of international financial relations between different governments from a macro perspective, and examine the methods and problems of Taiwan's international operations from a micro perspective, and then analyze the connotation of government financial management.
3. Understand the importance of government rental tax income in finance, and explore the impact of rental tax policy on wealth distribution and social fairness and justice, and at the same time, we will have an in-depth understanding of the effectiveness and efficiency of rental tax collection management.
Connotation:
Planning, editing, reviewing, execution and supervision of government budgets is not only a functional system for government power to separate and balance, but also affects the multi-level development of economy, politics, society and science and technology, and is closely related to the welfare of the people. Government budget resources are highly competitive by political parties, administrative agencies, interest groups and other forces, and the fairness and justice it has triggered is also paid attention to. Various budget topics cannot be observed from superficial data, and their causes and effects must be analyzed from actual cases. The relationship is to discuss its rationality. Who gets the benefits when budgeting resource allocation? Is the money spent on the edge of the knife? How do the people really feel? It involves government efficiency, administrative efficiency and image of clean corruption. Regardless of observing the dynamic process of budget changes from different times or a political struggle, it is an effective way to understand the connotation of budgets and an indispensable element in learning.
Intergovernmental fiscal relations (IGFR) is a very important part of government finance. It not only involves whether the source of finance is in line with the right and whether the allocation of financial resources and expenditure responsibility are reasonable, but also affects the fair treatment and public services of the welfare of the people in different areas. The operation is smooth. The needs and financial measures of government areas vary, and there are phenomena of unbalanced financial gaps among governments at all levels. How to use various government-to-governmental fiscal transfers tools, such as tax collection or various types of subsidies or Financial equalization method, adjusts the financial profits of governments at all levels, and solves the financial disputes between the government to meet the needs of the people.
The rent tax policy focuses on economic development and social welfare, considering the fairness and efficiency of rent tax, and establishing the direction of the rent tax system. Tax administrative management is to collect tax donations under the legal structure of the rent tax policy, and to pay taxes. The bridge between people. Taxpayer compliance, reduce tax evasion, and reduce tax collection gaps, which are the key to government tax collection. The external environment of tax-bearing, including the OECD/G20 proposed tax-based infringement and profit shifting (Base Erosion and Profit Shifting, BEPS) reported and issued 15 action plans to prevent international rent tax avoidance; digital conversion of technology for online transactions and electronic tax declarations; and other political, economic and social factors focused on the principle of residence and other political, economic and social factors such as real estate-integrated tax and living rights. , combining the internal core tax administrative management functions, including tax registration management, tax review, tax payment service, collection, information management management, tax arrears management, tax administrative economic relief (Tax Dispute) and tax compliance risk management, in order to effectively improve the benign interaction between government tax collection and people's tax collection.
主要參考書籍/資料：任課教師自編教材
相關參考書目
1.Irene S. Rubin (2016). The Politics of Public Budgeting ─ Getting and Spending, Borrowing and Balancing(中譯本：艾琳·魯本著、游憲廷譯(2022)，公共預算制定政治學：收支、借貸與平衡。台北：漢蘆圖書。
2.William Duncombe (2018). Lecture Notes in Public Budgeting and Financial Management, New Jersey: World Scientific Publishing Co.
3.Emmanuel Saez & Gabriel Zucman (2019). The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay(中譯本：伊曼紐爾·賽斯與加柏列著·、陳儀譯(2020)，不公不義的勝利：如何扭轉貧富不均？資本主義與租稅正義的民主激辯。新北：八旗文化。)
4.Joseph E. Stiglitz (2012). The Price of Inequality: How Today’s Divided Society Endangers Our Future(中譯本：史迪格里茲著、羅耀宗譯(2013)，不公平的代價：破解階級對立的金權結構。台北：天下雜誌。)
5.馮永猷(2013)，《府際財政》。台北：元照出版有限公司。
6.行政院主計總處(預算、決算、會計制度、特種基金)、財政部(國庫、公共債務、賦稅)、審計部(財務審核、總決算審核、績效審計)；各直轄稅與縣市政府財政局、主計處、稅務機關網站資料訊息。
7.立法院審查中央政府總預算、附屬單位預算與特別預算之議事錄；預算法、財政收支劃分法、公共債務法等網站資料訊息。
Main reference books/data: Self-edited textbooks by a teacher
Related reference books
1.Irene S. Rubin (2016). The Politics of Public Budgeting ─ Getting and Spending, Borrowing and Balancing (Chinese translation: Irene Rubin, Youth Ting (2022), Politics of Public Budgeting Development: Income and Budget, Borrowing and balance. Taipei: Hansu Book.
2. William Duncombe (2018). Lecture Notes in Public Budgeting and Financial Management, New Jersey: World Scientific Publishing Co.
3. Emmanuel Saez & Gabriel Zucman (2019). The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay (Chinese translation: Emanuel Saez & Gabrielle, Chen Yilu (2020) , Unfair profit: How to reverse the uneven wealth of wealth? The democratic stimulation of capitalism and rent and tax justice. New Taipei: Eight Banners Culture. )
4.Joseph E. Stiglitz (2012). The Price of Inequality: How Today's Divided Society Endangers Our Future (Chinese translation: written by Stiglitz, translated by Luo Yaozong (2013), Unfair price: cracking the metal of level opposition Structure. Taipei: The World Magazine. )
5. Rong Yongyou (2013), "International Finance". Taipei: Yuanzhao Publishing Co., Ltd.
6. The Executive Yuan’s main office (budget, calculation, accounting system, special funds), the Ministry of Finance (national bank, public debt, tax payment), and the Ministry of Appraisal (financial review, total calculation review, performance review); each direct tax and county city Government financial situation, main office, tax agency website information.
7. The Legislative Yuan reviews the matters of the central government's general budget, affiliated unit budget and special budget; website data information such as budgeting method, financial income and expenditure plan division method, and public debt law.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂出席與參與課堂出席與參與 Class attendance and participation |
30 | |
| 課程資料研讀課程資料研讀 Course data study |
20 | |
| 期末報告期末報告 Final report |
50 |
