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Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/15518

Title: Strategies for Fiscal Difficulties of Local Governments: A Fiscal Sociology Perspective
Authors: Chang, Chia-Jen;Chou, Tai-Lung
Contributors: 公共事務與公民教育學系
Keywords: Fiscal sociology;Local fiscal difficulties
Date: 2011
Issue Date: 2013-02-05T03:00:45Z
Publisher: Global Science and Technology Forum
Abstract: This study attempts to discuss the fiscal difficulties of local governments and the strategies to be adopted from the view points of scholars from Fiscal Sociology discipline who have offered several perspectives to deal with them. They specially want the policymakers to consider simultaneously (i) the central and local government finances, (ii) the efficiency and equity criteria, (iii) the sources of tax revenue distribution and the division of authority. They also expect (a) the social relationships behind local government expenditures and tax collection and (b) the quasi-fiscal agencies to be considered.
Relation: International Journal on GSTF Business Review, 1(2): 131-137
Appears in Collections:[公共事務與公民教育學系] 期刊論文

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