English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 116849/147881 (79%)
Visitors : 63691872      Online Users : 244
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157621


    Title: 臺北市違章建築房屋稅稅基之估價
    Taxation on Unauthorized Construction Works in Taipei
    Authors: 林子欽;吳文傑
    Contributors: 地政系
    Keywords: 違章建築;房屋稅;違建估價
    Unauthorized Construction Works;Housing Tax;Assessment Biases
    Date: 2021-09
    Issue Date: 2025-06-30 13:55:20 (UTC+8)
    Abstract: 做為亞洲地區主要都市之一，臺北市卻是存在嚴重的違建問題。這些違建主要是在合法建物上面所加蓋出來。雖然透過多年來的都市再開發，臺北市已經明顯的減少了出現在1950至1970年代間的大規模整區違法聚落。然而，這個都市仍然存在為數不少的合法建物上面的違法增建。當然，這些合法建物的所有人，往往也可以透過違法增建的部分獲得利益。他們可以自己使用，也可以出租給他人。可能受限於地方政府的人力和財力，臺北市相當程度的容忍這些違法增建的擴張。即便是違法建物，只要被認定為符合房屋稅條例中「增加房屋價值之建築物」，政府仍然可以對於違法增建課徵房屋稅。據此，我們把焦點置於違章建築房屋稅的課稅估價: 希望了解臺北市違法增建的估價和合法建物估價中間是否存在關係，以及是怎樣的關係。上述關係隱含著臺灣首要都市如何看待違章增建，也對於未來違建處理可能方式具有重要意涵。基於如此的動機，本研究之主要目的包含：一、提出對於違章建築課徵財產稅正當性的可能論理，例如基於外部性、提供可負擔居住空間、維持課稅正當性、促使違建透明化…等。二、透過統計實證方式，了解臺北市同戶合法建物和違章建築之間，房屋稅稅基決定 (估價方式) 的關係，以及此關係可能隱含的估價偏誤。三、如果實證結果夠堅實，將對於違章建築課徵房屋稅的財稅收入、以及遏止違建的政策提出建議。
    Illegal buildings, or more precisely, unauthorized construction works (UCWs) are prevalent in Taipei, a city that claims to be one of the eminent Asian cities. The most common types of UCWs in this city are attached to rooftop, balcony, mezzanine and et al. The rapid urban transformation during the 1950s and 1970s has removed the majority of the large-scale illegal settlements. However, the often hidden or difficultly-spotted UCWs on the top of or beside the buildings still remain till the present day. Those UCWs are mostly appendages to the legal and original buildings. The unauthorized construction extensions can be occupied by the owners of the legal buildings, or even rented out. Likely due to the constraints of manpower and resources, the prevalence of UCWs are long tolerated by the governments. Despite of the illegality, the practice of imposing housing taxes on the UCWs has been in place for years and seems to have gained its legitimacy. This research is therefore curious about how the UCWs are assessed for taxation purposes, with a particular interest in the relationship between the assessed value of the UCWs and that of the legal buildings. Three issues are expected to be dealt with: firstly, the possible rationales or explanation behind the imposition of taxes on the UCWs; secondly, the relationship of assessed values between the UCWs and the legal buildings to explore the potential assessment biases; and finally, suggestions to the possible functions of taxes on UCWs and the policy to curb the continuing expansion of the UCWs.
    Relation: 科技部, MOST107-2410-H004-197, 107.08-108.07
    Data Type: report
    Appears in Collections:[地政學系] 國科會研究計畫

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML22View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback