Reasonable Exaction for Land Use Conversion on Adjacent State-owned Lands of Infrastructure Development Project
Date Issued
2014
Date
2014
Author(s)
Chang, Huai-Yuan
Abstract
In the national development process, most large-scale infrastructural projects are promoted by the central government. Following to the infrastructure development, land use conversion and development are often required to meet the induced demand. However, according to the current regulation, land owners have to pay exaction fee for their land use conversion, even though land owner is the central government who has funded the infrastructure development project to increase the land value of surrounding properties. Such a problem became critical recently because of the overwhelm financial burden to the central government in Taiwan. The purpose of the research is to investigate and find out the appropriate adjustment approach of land use conversion exactions on state-owned lands.
Through analysis, it is found that the key problem to the above-mentioned issue is due to the internal conflict of existing financial and taxation system in Taiwan. Government budgets in central government and local governments are mutually independent to each other. Land use conversion exaction of adjacent state-owned lands has never been considered in the review and approval process of funding subsidy of infrastructure development.
To solve the problem, two alternative ways of adjustment are proposed and evaluated in this research. One is to adjust the amount of project subsidy by the deduction of land use conversion exaction at the initial funding approval process. The other is to adjust by revising the regulation of land use conversion exaction. Through case simulation of Nankang railway underground project, it is concluded that the adjustment at the initial funding approval process can perform better in terms of responsiveness to current problems, feasibility in law-amendment, and effectiveness of enforcement and implementation. In general, reform of financial and taxation system are needed for long term solution to the problem discussed in this research.
Subjects
土地使用變更回饋
政府補助款
公共建設開發
SDGs
Type
thesis
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