政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86446

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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/86446

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86446

Title:	旅遊活動課稅問題之研究
Authors:	林靜瑜
Contributors:	朱澤民林靜瑜
Keywords:	旅遊活動課稅旅遊稅
Date:	1997
Issue Date:	2016-04-27 11:22:05 (UTC+8)
Abstract:	享「無煙囪工業」之稱的旅遊事業，利用環境提供遊憩，但由於遊客行為不當，甚至遊客無意之行為以及對於旅遊資源利用規劃失當，造成過度開發等，使得旅遊活動產生了對環境的衝擊、資源使用無效率的情況；除此之外，旅遊活動造成各地方政府支出的增加，然而，非當地居住者之旅客，享受地方公共支出的利益，卻沒有相對支付代價，此一代價卻落在各當地居住者身上，成為當地居民者之額外租稅負擔，顯然造成不恰當的情況。
Description:	碩士國立政治大學財政學系 85255014
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002090
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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