我國財政改革方案之探討

Abstract

政府財政赤字多以發行公債融通為主，造成政府債務迅速累積，不僅有違財政穩健原則，同時財政嚴重失衡時，會使國際性評等機構降低國家信用評等，影響外國投資者信心，增加本國企業籌資成本，不利於經濟發展。本文目的在研究分析我國未來達成民國100年財政收支平衡目標的關鍵因素，並提供具體改進意見，以補充現行財政改革方案之不足。 本文首先就預算赤字之成因及預算赤字與公債的影響關係等議題進行文獻回顧，次就我國與美、英、日及歐盟等各主要國家財政改革成果與缺失，進行整體比較及分析，再就我國中程財政收支加以推估，以確立達成目標之可行性，並歸納達成財政收支目標之關鍵，最後提出具體建議，以為我國未來財政改革之參考。 減少財政赤字，不僅可減緩債務的成長及債務利息成本支出，且長期來看，對經濟及財政具有正面影響。由於預算赤字的控制，存在高度政治挑戰性，因此各國在訂定財政改革方案時，政治力的介入影響極大，同時財政改革應配合國家經濟適時修正，務求賦稅制度在公平與效率下改革，支出作最有效的安排，以提高政府資源運用的效能。 為改善我國財政，本文提出以下建議：1應加速重建合理稅制擴大稅基，調整租稅結構2.賡續控制歲出規模3.積極推動常態性計畫預算審查機制4.落實收支同步考量規定，避免錢坑法案造成支出泛濫5.賡續推動民間參與公共建設6.加速推動政府組織再造7.應制定平衡預算的規範。

Fiscal deficit generally is compatible with the increase of public debt. The increase of public debt may bring about serious fiscal imbalance which not only violate the principle of sound finance but also result in a lower independent credit rating by international rating agencies. Hence, fiscal imbalance may discourage the confidence of foreign investors, increase capital raising cost for domestic business and influence economy growth. The purpose of this study is to research and analyze the key factors for pursuit Taiwan’s fiscal balance in 2011, and to provide conclusive recommendations to complement the deficiency of existing fiscal reform plan. This study first reviews the literature relating to the causes of budget deficits and the correlation between budget deficits and public debt. It then analyzes the fiscal reform experiences of Taiwan, the United States, the United Kingdom, Japan and the European Union. Meanwhile it makes mid-term fiscal projections for Taiwan government revenue and expenditure to judge the feasibility of achieving fiscal balance goal therefrom in providing recommendations for Taiwan’s pursuit of fiscal balance. For the long term, deficit reduction provides significant fiscal and economic benefits by slowing the growth of public debt and government interest costs. Controlling budget deficit often affected by political will. Therefore, while making budget reform approaches, government leaders usually provide policy concessions for seeking political support. In addition, achieving fiscal balance should be modified promptly to reflect economic situation accompany with tax reform and proper allocation of government expenditure. To improve our country’s finance, this study provides the recommendations are (1) to improve the tax system by amendment of tax structure with an aim to broaden the tax base;(2)to keep controlling the overall limit of government spending;(3) to keep performing ordinary plans budgeting review system;(4) to perform pay-as-you-go system to avoid excessive expenditure resulting from improper proposals; (5) to enhance the promotion of private participation ;(6) to accelerate the process of government reorganization;(7)to enact the budget balance goals