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    题名: 臺灣縣市合併與升格對地方財政之影響
    The Fiscal Impact of City-County Mergers on Local Governments in Taiwan
    作者: 黃婷萱
    贡献者: 陳國樑
    羅時萬
    黃婷萱
    关键词: 縣市合併
    地方自治
    財政自主
    規模經濟
    地方財務狀況
    City-county merger
    Local autonomy
    Fiscal autonomy
    Economies of scale
    Local financial condition
    日期: 2024
    上传时间: 2024-09-04 14:44:40 (UTC+8)
    摘要: 臺灣「縣市合併」議題近年來因大新竹合併案而重返大眾目光。在推動縣市合併前，需對其可能產生之各種影響進行通盤的考量與評估，然而過往臺灣對於此議題的研究卻大多著重於財政自主性的討論；此外，與他國相比臺灣縣市合併還伴隨著升格為直轄市，升格後新政府除了可獲得更多權力外，也需肩負比原先更多的責任義務。綜合上述，臺灣縣市合併對地方產生之影響需有更進一步的分析及探討。
    本研究透過差異中的差異法 (difference-in-differences, DID)，以「不同改制方式」為依據，將縣市分類成實驗組及控制組，利用民國90年至111年臺灣地方政府的追蹤資料 (panel data) ，分析縣市合併或升格於財政收入面、公共支出面、財務結構面以及經濟發展面等四個面向之影響。結果發現在財政收入面上，自有財源占比的顯著增加來自於升格後可獲配更多中央統籌分配稅款，而將與補助款性質相近的中央統籌分配稅款減除後，自籌財源占比的實證結果卻大多轉為不顯著，以該兩項結果對照來看合併或升格對地方財政自主的改善有限；在公共支出面上，僅有一般政務支出、經濟發展支出以及其他支出項目上有發現人均支出下降的趨勢，然而效果大多不顯著。在財務結構面，合併或升格反而使地方政府的預算償付能力、教科文服務償付能力以及社會福利服務償付能力的情況更加惡化；最後在經濟發展面，雖從失業率、營利事業銷售額以及每戶可支配所得中位數的結果看到合併較可能達成促進地方經濟發展的目標，然而前兩者的實證結果並不顯著。因此就結果來看，臺灣縣市合併於四個面向上皆未獲得顯著的改善，而在與純升格相比之下也未產生額外的助益。
    In recent years, the proposal of city-county merger for Hsinchu has drawn public attention to the issue in Taiwan. The various impacts of city-county mergers must be carefully evaluated before promoting; however, most of the past studies focus on fiscal autonomy in Taiwan. Furthermore, compared to other countries, city-county mergers in Taiwan involve upgrading to municipal, resulting in gaining more authority but also bearing more responsibilities and costs post-merger. Therefore, further analysis and discussion are required regarding the impacts of city-county mergers in Taiwan.
    This study employs difference-in-differences (DID) method and divides the local governments into treatment and control groups based on different types of reforms. By using panel data from 2001 to 2022 of local governments in Taiwan, this study comprehensively examines the impacts of mergers on four dimensions: local government revenue, public expenditure, financial condition, and economic development.
    The results indicate that city-county mergers do not guarantee substantial improvement on local fiscal autonomy, and only in the category of general administration, economic development, and others did the per capita spending decrease, however the effects were insignificant. Furthermore, city-county mergers worsen the local governments’ budgetary solvency and service-level solvency on education and social welfare. Finally, even though the results of unemployment, sales amount, and median disposable income per household suggest that city-county mergers appear to promote local economic development, but the empirical results of the first two are insignificant.
    Therefore, from the results of this study, city-county mergers in Taiwan did not show significant improvements on local government revenue, public expenditure, financial condition, and economic development, nor did it bring additional benefits compared to upgrading a city/county to municipal.
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    描述: 碩士
    國立政治大學
    財政學系
    111255005
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111255005
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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