621 160 05-2428238 05-2721195 E- Mail polkjl@ccunix.ccu.edu.tw 1
fiscal decentralization local financial managerial capability 2
91 1 27 91 2 19 91 5 24 1990 3
fundamentalism 2000 fiscal decentralization 4
globalization democratization local democracy local self-governing local autonomy 1982 Law of Decentralization 2000 Local Government Act Byrne 2000: 12 1995 1999 2000 2000: 170 partnership local decentralization Sharpe 1970, Dearlove 1979, Jones and Stewart 1983, Leach 1989 localism directness communitarianism networks 5
6 Jones and Stewart diversity difference accessibility 107 128
political decentralization 7
fiscal centralization 1 local decentralization 2000:5 delegation distribution of powers 1999: 3 1999: 3 intergovernmental relations Andree Lajoie political decentralization administrative decentralization 1 centralization ratio 77% 41% 55.5% 60% 8
9 1
10
1 1 60 90 60.54% 40% 1 2000: 58 11
12
1916 (Federal Aid Highway Act of 1916) 1935 (Social Security act of 1935) (United States Housing Act of 1937) 1974 (Community Development Block Grants of 1974) 1950 2000 1996 15.3% 38% Rosen 2001:221-222 1990 90% Rosen :537; 1997: 10 1990 64% 15% 30% 22% 13
2000:15 107 2001:89 75% 25% 92% 44% 75% 25% 92% 42.5% 50% 2000:15 Council Rates Domestic Non-domestic 2001: 154 domestic non-domestic Community Charge council tax 69% Byrne 2000: 338 2000: 110-111 14
50% 2000:21 2 3 2002:6-8 2 Junshichiro Yonehara 1993 3 2000 15
2001 2001:51 / 1. 1 2 3 4 2000:12 16
1 2 60.54%% 39.45% 1 87% 26% 37% 4 4 17
1 60 100.0 64.3 7.4 ----- 15.4 10.3 2.8 61 100.0 64.3 6.9 ----- 15.1 10.8 3.0 62 100.0 67.5 6.1 ----- 14.2 9.7 2.4 63 100.0 67.7 6.4 ----- 13.6 10.8 2.6 64 100.0 65.5 6.8 ----- 15.6 9.3 2.7 65 100.0 62.5 7.8 ----- 15.2 11.7 2.5 66 100.0 63.8 8.3 ----- 12.9 12.0 2.8 67 100.0 53.8 9.4 ----- 13.6 1.8 2.8 68 100.0 65.0 8.3 ----- 12.1 12.0 2.6 69 100.0 66.0 7.9 2.2 13.0 8.2 2.7 70 100.0 62.2 8.1 2.4 15.9 8.9 2.5 100.0 63.9 7.6 2.3 14.2 9.6 2.7 71 100.0 61.1 8.7 2.5 15.4 9.5 2.8 72 100.0 61.6 9.0 2.7 14.5 9.4 2.8 73 100.0 56.9 9.3 2.6 18.7 9.7 2.8 74 100.0 60.5 9.1 2.8 14.6 10.0 3.0 75 100.0 61.5 8.9 2.7 15.1 9.2 2.6 76 100.0 62.0 8.6 2.8 13.5 10.3 2.8 77 100.0 61.9 8.6 2.8 13.8 10.4 2.5 78 100.0 44.8 10.3 4.5 28.3 9.6 2.5 79 100.0 57.1 7.8 3.2 18.7 10.9 2.3 80 100.0 60.5 9.1 2.3 16.6 9.3 2.2 100.0 58.8 8.9 2.9 16.9 9.8 2.6 81 100.0 62.0 8.1 2.4 12.6 12.6 2.3 82 100.0 60.7 8.6 2.3 13.6 12.2 2.6 83 100.0 55.2 8.5 2.4 16.5 14.7 2.7 84 100.0 55.0 6.7 2.4 21.1 12.2 2.6 85 100.0 53.4 8.1 2.6 20.6 12.4 2.9 86 100.0 54.8 8.4 2.8 18.9 12.3 2.8 87 100.0 57.0 7.9 3.0 16.7 12.2 3.2 88 100.0 53.8 6.8 2.7 14.4 16.5 5.8 89 100.0 67.4.8 7.4 2.6 --- 15.86 6.8 100.0 58.4 8.1 2.6 17.1 14.0 2.7 100.0 60.54 8.18 3.75 15.92 10.98 2.67 18
2 80 6551.3 81.43 1113.1 86.28 238.6 68.19 1098.4 55.11 254.9 49.62 81 7058.0 74.67 1203.3 98.52 332.1 85.88 1770.2 76.18 343.6 41.12 82 8342.2 8090 1177.0 98.00 365.5 76.33 1860.7 63.22 399.9 44.77 83 9005.3 87.92 1269.0 99.95 392.3 80.23 2070.3 65.91 444.5 41.29 84 9374.2 94.05 1239.3 99.95 417.7 79.93 2180.7 62.49 473.2 43.67 85 9967.6 91.86 1324.6 92.93 417.0 78.71 2304.9 61.19 535.9 43.47 86 10252.1 89.01 1424.5 97.16 440.4 76.05 2535.6 61.31 542.2 42.73 87 12515.2 105.43 1737.5 98.68 451.0 75.26 2357.9 57.91 569.1 46.05 88 12286.5 95.84 1622.7 100.0 494.7 77.02 2412.7 58.15 565.1 41.85 89 20308.5 91.06 2220.2 90.01 704.8 78.21 3350.3 58.05 964.4 47.53 90 13840.1 87.85 1251.2 83.56 448.0 71.94 2127.0 43.95 696.7 56.78 10863.7 89.09 1416.6 95.00 427.4 77.07 2188.1 65.33 569.2 44.21 Na 19
3 87-89 21 % (2) (3) (6) (4) (2+3)/(1 (5) ) (4+5+6) /(1) 20
21
2. 1 60% 40% 60 90 60 70 63.87% 71-80 58.79% 81 90 58.4% fiscal capacity 2001:48 2 22
23
3 86-89 100.00 54.98 0 3.2 24.68 4.67 12.47 8.73 100.00 48.07 0 2.14 31.15 0.65 18.00 30.19 100.00 52.57 0 3.08 25.10 4.76 14.49 9.94 100.00 44.85 0 1.84 42.31 3.96 7.04 20.46 100.00 41.67 0 1.45 50.52 0.95 5.41 24.12 100.00 44.14 0 5.37 38.92 2.38 10.83 17.63 100.00 49.85 0 1.90 32.31 1.10 14.85 26.52 100.00 37.89 0 1.33 57.00 0.50 3.28 24.70 100.00 45.82 0 1.72 44.65 3.18 4.63 31.19 100.00 39.81 0 1.37 49.75 2.52 6.55 49.25 100.00 42.45 0 1.93 42.96 3.91 8.74 19.37 100.00 37.73 0 2.46 41.70 1.49 16.62 18.58 100.00 45.96 0 1.65 46.73 0.50 4.87 30.89 100.00 42.40 0 1.01 46.28 2.75 7.56 35.01 100.00 46.59 0 1.65 42.36 1.88 7.51 50.35 100.00 35.06 0 0.47 58.04 2.42 4.01 17.03 100.00 36.25 0 22.96 27.00 3.37 10.42 8.57 100.00 57.34 0 4.57 23.42 3.29 11.23 9.81 100.00 58.86 0 5.08 26.02 1.64 8.40 4.59 100.00 51.12 0 3.77 39.70 3.45 8.59 12.65 100.00 57.99 0 3.33 26.89 3.94 7.87 5.39 100.00 46.26 0 3.30 38.93 2.54 9.21 21.67 100.00 74.01 0 6.46 0.34 4.38 14.81 22.33 100.00 64.66 0 2.41 8.90 1.90 22.13 23.53 100.00 55.53 0 3.53 39.04 2.59 10.01 21.78 24
25
2 75 70 65 60. 55 50 45 / 40 35 0 10 20 30 40 50 26
3 60 50 / / 40 30 / / / 20 10 0 10 20 30 40 50 27
3 86 89 74.01% 0.34 % 50.06 45.38% 3.02 % 3 50% 74.01% 64.66% 58.86% 57.99% 40%% 37.98% 39.81% 37.73% 35.06% 36.25% 3 2 30% 30.19% 49.25% 30.89% 35.01% 50.35% 8.73% 9.94% 8.57% 9.81% 4.59% 5.39% 2 2 3 2 3 2 28
4 4 % % 4 100% 29
1995 1993 2001:36 revenue sharing 1996 muddling through 4 76 90 6.7% 7.2% 12.4% 76 10. % 90 24.8% 4 1,500 5 5 1493 45 20 603 637 168 84 435 13 168 7 637 30
31
4 76 91 A/D A A/B B C A/C D 76 281 4190 6.7 2130 13.19 622 45.17 77 335 4703 7.1 2860 11.71 737 45.45 78 501 5492 9.12 3290 15.22 778 64.40 79 471 6732 7.0 3808 12.37 1119 42.09 80 610 8046 7.58 4501 13.55 124 49.84 81 724 9452 7.66 4632 15.63 1470 49.25 82 881 10311 8.54 5361 16.43 1690 52.13 83 1012 10242 9.88 5147 19.66 1961 51.61 84 1048 9967 10.51 5812 18.03 2142 48.93 85 1272 10851 11.72 6202 20.50 2168 58.67 86 1427 11518 12.39 6360 22.44 2235 63.85 87 1248 11870 10.51 5709 21.86 2440 51.15 88 89 2321 26341 8.81 7779 29.8 3244 71.55 90 1448 20090 7.2 5841 24.8 2037 71.08 1046 9987 8.91 4959 18.23 1705 54.66 88 89 88 +89 0.75 na ( ) 32
50% 90% 81% 19% 2002: 54 1. 2. 3. 4. 1 47% 35% 12% 43% 539% 12% 36.2% 57.78% 1. 2. 3. 33
4. 5. 6. 7. 8. 91 1 3,111 1. 2. 3. 4. 5. 1. 2. 3. 34
2787 2,581 1. 90% 1 75% 2 25% 2. 6% 3. 4% 1 ( 75%) 25% 35
2 3 4 5 6 7 8 9 10 a. b. 36
1 2 3 10% 37
6 87 ( ) 71 87 91 92 70 88 1 50% A : 40% 50% 10% 30% B : 10% 30% C : 20% 100% 100% 6-2 1658 (91 ) 3111 2581 1493 (92 ( ) ) A 50% 47% 90% 50% 88-89 43% 90 B 50% 36.22% 91 25.5% 50% 47% 68..5% 1. C 20%88-89 51%, 90 57.78% 91 75% 2. 25% 3. 6% 4. 4% 1. 1. 1. 2. 2. 2. 3. 3. 3. 81% 19% 4. 4. 38
5. 1. 1. 1. 1. 2. 19% 3. 2. 4. 2. 2. 3. 3. 10% 39
2,857 2,610 1,76 7 6959 5841 1327 2015 1118 3000 40
41 7
90 2,015 1,338 66.43% 34.5%% 3 local democracy partnership 2002:16-17 competitive federalism co-ordinate federalism co-operate federalism layer 42
cake marble revenue sharing 2000 23 4 43
44
45 1999: 122 1999: 188
46 2000:12 110 2000:13 2000 66 91 10 5
2002: 3 I. II. III. IV. 47
2000:14 fiscal decentralization 48
local financial managerial capability 1998 5 15 16 179-216 1993 25 1 13-33 2002 9 34 5 5-27 2002 12 16 17 1998 1 1 30 2-5 2001 5 33 3 36-55 2000 12 16 17 49
1997 5 30-1~ -17 1997 1999 1997 83 5 57-65 1998 5 2 2002 8 15 2001 1 33 1 47-104 1997 5 30-1~ -52 2002 9 34 5 31-55 2000 6 30 58-59 1998 2000 12 16 17 2000 9 1998 5 15 16 73-104 29 4 1997 2000 2001 3 33 2 148-174 2001 1 8 N0. 559, 2002 7 54-60 2000 12 16 17 50
1998 1999 1998 5 2 1998 5 15 16 105-134 2002 3 15 2002 5 31 2000 No. 540 2000 12 19-26 1995 2002 5 18 29 4 58-76 29 2 7-26 29 3 89-108 89 12 16 17 2000 12 16 17 2001 1997 29 5 1-15 2000 9 1998 51
1998 30 2 39-54 2002 5 31 -- 31 3 5 1-`` 32 5 1-20 1997 29 5 125-136 2002 5 31 1998 5 15 16 1-38 2000 12 16 17 1997 5 30-1~ -39 40 6 90 11 12 85-100 85 1997 28 1 113-125 190 41-68 1992 90 91 91 11 89 91 10 30 90 8 52
http://www.npf.org.tw Breton, Albert 1996 Comparative Government, Cambridge University Pres. Buchanan, J. and R. Wagner, 1977 Democracy in Deficit: the Political Legacy of Keynes, New York: Academic Press. Buchanan, J and G. Tullock 1977 "The Expanding Public Sector: Wagner Squared", Public Choice Vol. 31, pp. 147-150. Byrne, Tony 2000 Local Government in Britain 7 th, ed. Middlesex, England: Penguim Books Henley, D. 1989 Public Sector Accounting and Financial Control London: Chapman & Hall. March, J. Olsen, J. "The New Institutionalism: Organizational Factors in Political Life," American Political Science Review (79): 734-749. Niskanen, William Jr. 1971 Bureaucracy and Representative Government. Chicago: Aldine Publishing Company Osborne, D. & Plastrike, P. 1997 Banishing Bureaucracy: The Five Strategies for Reinventing Government. New York: A Plume Book. Oates, Wallace E. 1991 Studies in Fiscal Federalism. UK: Edward Elgar Publishing Limited. Savoie, Donald J. 1996 ed. Budgeting and the Management of Public Spending. Cheltenham, UK: Edward Elgar Publishing Limited. Stanley, Harold W. and Richard G. Niemi 2000 Vital Statistics on American Politics 1999-2000, Washington, D. C: A Division of Congressional Quarterly Inc. Wildasvsky, A. 1984 The Politics of the budgetary Process. Boston: Little Brown Wildasvsky,A. 1992 The New Politics of the Budgetary Process. New York: Harper Collins Publishers Inc 53