歐盟財政改革及對我國的啟示

EU Fiscal Reform and Its Implications for Taiwan

本報告對歐盟1992年以來，推動全面性財政改革政策，如：租稅政策、控制政府支出等項，以及改革成效如：財政赤字縮減、經濟維持適度成長等，進行完整分析。為改善我國財政，政府正研定各項開源節流措施，以五至十年內達成財政收支平衡目標。報告中進一步地參採歐盟財政改革經驗，提供若干政策建議，供國內參採，包括：建立基本政策方向、強調財政健全是經濟成長基礎、進行稅制改革及稅制結構調整、訂定預算目標，及控制政府支出等。

Since 1992, the European Union (EU) has implemented far-reaching fiscal reform, including reform of tax policy and government spending controls. This paper analyses the various reform policies and evaluates their results, which proved highly effective in reducing fiscal deficits and sustaining economic growth. As Taiwan’s government is currently formulating fiscal reform measures with a view to achieving a balanced budget within five to ten years, this paper draws on the lessons of the EU experience to put forward related policy suggestions. These include suggestions on establishing basic policy direction, reforming the tax system and adjusting the tax structure, setting budgetary targets, controlling government expenditure, and so on.