我國租稅負擔之研究

A Study on the Tax Burden in Taiwan

1990年我國租稅負擔率曾高達20%，惟20年來呈現下滑趨勢，不符OECD國家租稅負擔率自1965年以來呈逐年增加之勢。本研究觀察OECD國家租稅負擔率之趨勢，分析我國租稅負擔率下降之原因及可能影響，建議如下：1.國民租稅負擔率應適度提高2003年行政院核定「財政改革方案」，國民租稅負擔率的改革目標為每2年提高1%，惟8年來僅上升1.1個百分點，遠低於4個百分點之目標。另若將各級政府收支短差換算為租稅負擔率，2009年以來近3年度約需增加2.2至4.5個百分點才能達成收支平衡，租稅負擔率應適度提高。2.建立經濟成長帶動租稅成長的正向關係2000年以來我國稅收的所得彈性多低於1，「經濟成長帶動租稅成長」之自動穩定機制並未完全發揮，顯示我國租稅負擔率的持續降低，與稅收對稅基缺乏彈性有關。未來應建立一般性、普遍性、中立性稅制，以利各類產業投資與發展，建立稅收成長與經濟發展間正向的互動關係。3.調整稅制結構參考OECD國家1980年來的稅制調整經驗，租稅負擔率持續上升，係以降低所得稅稅率、提高消費稅稅率作為租稅結構調整主軸。建議我國未來可藉由調整直接稅與間接稅的比重，改善租稅結構，進一步提升租稅負擔率。

Taiwan’s tax burden reached a peak of 20% in 1990, but has subsequently displayed a downward trend, in contrast to the steady upward trend in OECD countries since 1965. This study looks at the tax burden trend in OECD countries, analyzes the reasons for and possible effects of the fall of Taiwan’s tax burden, and makes the following suggestions: 1. The tax burden on individuals should be raised to an appropriate extent In the financial reform program approved in 2003, the Executive Yuan set the target of raising the individual tax burden by 1 percentage point every 2 years. However, in the past 8 years, it has increased by only 1.1 percentage points, far short of the targeted 4 percentage point rise. Moreover, if the central and local government deficits of the 3 years from 2009 to 2011 are converted into tax burden, it indicates the need for a tax burden increase of 2.2-4.5 percentage points in order to balance public revenue with public expenditure. 2. Establishing a positive relationship of economic growth driving tax growth Taiwan’s tax revenue elasticity has stayed below 1 since 2000, and the automatic stabilizers of “economic growth driving tax growth” have not been functioning to optimum effect, which indicates that the continuous reduction of the tax burden is connected with the lack of elasticity in tax revenue to tax base. In the future, Taiwan should build generality, universality and neutrality into the tax system, to aid all kinds of industrial investment and development, and to establish a positive interactive relationship between economic development and tax revenue growth. 3. Adjusting the tax structure Taiwan should draw reference from OECD countries’ post-1980 experience in adjusting their tax structures, by which they have continuously raised the tax burden mainly by reducing income tax and raising consumption tax. We suggest that Taiwan should adjust the ratios of direct and indirect tax, to improve the tax structure and gradually raise the tax burden.