財政改革之目標、策略及建議

檢討台灣財政現況，有以下的發現：第一，歷次租稅改革皆未顧及公平面；第二，目前租稅減免過多，侵蝕稅基，破壞水平公平；第三，近年來稅率調降，有違垂直公平；第四，財政赤字及債務餘額日趨嚴重；第五，地方財政尚未發揮財政自我負責性。

This article first discusses the present status of Taiwan’s public finances and current international trends in fiscal reform. Next, it proposes strategies, goals, and policies for future fiscal reform in Taiwan. There are three goals of fiscal reform: fiscal equity, budgetary balance, and fiscal efficiency. With regard to reform strategies, this article offers six suggestions: raising the share of indirect tax in total taxes to reduce resistance to reform; carefully timing the reforms; establishing a reform committee; building a consensus from the bottom up; enacting package legislation; and seeking full support from top-ranking officials.
This article presents eight policy suggestions for short-term fiscal reform: raising the business tax rate to 7%; reducing the inheritance tax rate to 40%; eliminating the income tax exemption for teachers and military personnel; implementing tax expenditure; reviewing tax preferences provided by the Statue for Upgrading Industries; reducing the difference between official land prices and current land values; and establishing a reform committee in two years to promote the plan for medium- and long-term fiscal reform.