Abstract:

This study attempts to discuss the local public finance problems of Taiwan based upon the viewpoints of fiscal sociology. Fiscal sociology basically states that government is a place where public finance resources are competing and that fiscal difficulties of local government represent a social problem. In summary, this research intends to discuss the fiscal difficulties of local government with the view of society as a whole. Moreover, I will analyze the issue —i.e., how changes in social relations between people influence the distribution of tax sources and the division of authority between the different levels of government— with the perspective of social structure

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