A Study on Tax Burden and研究税收负担，.PDF

A Study on Tax Burden and Tax Structure in Taiwan Keh-Nan Sun Research Fellow, The Taiwan Division Chung-Hua Institution for Economic Research As a direct result of a number of policies, government has in fact placed some effort necessary legislative amendments to the including government requisitioning of into these areas for example, controlling Legislative Yuan for review. land designated for public facilities, the consumption expenditure and adopting a implementation of the six-year national top-down approach to the setting of its This study aims to provide proposals for construction plan, and the gradual ongoing annual budgets. Nevertheless, the deficit the effective integration of tax reforms and implementation of various changes to the problems have remained, and indeed, economic development in Taiwan from a social welfare system, the total amount of have even worsened. The focus on fiscal macroscopic perspective, that is to say, it government spending in Taiwan has problems has also shifted from ballooning sets out to produce a bigger economic pie expanded rapidly since 1990. However, government expenditure to the erosion of which should bring about a bigger fiscal due to various other factors, government the tax base and the integrity of the tax pie; thereafter