2004-04-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/674193摘要:台大經濟系向來有臺灣經濟學界少林寺之稱,已為國家培育了許多優秀的人才,畢業系友遍及學術界、產業界及政界。並有多位師生曾任國家重要部會正副首長,負責國家大計。例如曾任財政部長的錢純、郭婉容、林振國、邱正雄、許嘉棟、李庸三;中央銀行總裁的梁國樹,副總裁陳師孟;經建會主委陳博志,副主委薛琦,監察院院長王作榮,國防部長孫震…等等,不勝枚舉。現任財政部長林全,次長張秀蓮;經建會主委胡勝正、副主委葉明峰、央行副總裁徐義雄,以及各財經智庫領導人,如台灣經濟研究院院長吳榮義、中華經濟研究院院長陳添枝,現在更是戮力於國家財經大事。 面對當前新經濟之後的世界經濟衰退、國家財政拮据、稅收困難的窘境,如何使國家經濟發展脫離谷底,復甦繁榮,永續發展,實為一經濟學實務上之一大課題。因此教育部乃委託國立台灣大學經濟系承辦本研習營,本系自四月接獲此任務即密集連絡上述傑出師生系友,安排研習營課程。課程的設計著重在台灣當前經濟重要問題上;授課講員的安排,也都是一時之選,對現今財政問題及國家經濟建設皆有充份的參與和了解。 為提升大專院校經濟學相關領域教師之教學研究能力,並期使大專院校經濟學教育可與當前國家經濟<br> Abstract: This is the project of the second round of enhancements of fundamental education. It is supported by Ministry of Education and executed by the department of Economics, National Taiwan University. The goal is to improve the abilities of teaching and research in the college level teachers. Moreover, ultimately, let the subject of economics education combined with the real world and help to solve the related problem. In an advanced country, the government's primary source of finances ought in principle to be taxation. In Taiwan, the public's tax duties have been reduced each year in the last decade. In the first half of the 80's, the tax revenues occupied 17% to 19% of the government's general income. It began to decline from 1996 and in 2000, the rate had been dropped to 14.32 percent. Comparing with other foreign countries whose citizen's tax burden ranging from 20 to 35 percent of the general income, Taiwan's tax burden is relatively low. Therefore, in the light of the citizen's tax burden, the government's expenditures should be decreased; otherwise the government couldn't do much to reduce the tax. We hope to find a method to enhance revenue and reduce expenditure, strengthen budgetary oversight and supervisory functions, and broaden incentives to encourage private-sector participation in public development projects. Abolish irrational tax deductions and exemptions, strengthen fiscal administration, and establish a fair and reasonable system of taxation. Improve the tax revenue-sharing program to ensure fiscal solvency at all levels of government. In face of the presently worsening balance sheet of government revenues vs. expenditures, the questions of what appropriate financial management measures the government should undertake in order to progressively resolve its mounting budgetary deficit problem, and whether tax reductions can stimulate the economy, are issues on which different economists hold divergent opinions. With a view to relieving the present financial crunch, the symposium will invite experts to exchange views on the matter in order, through such "tossing out bricks to get jade," to provide a general knowledge for the audience and the government food for thought.財政問題國家經濟建設Fiscal problemEconomic development教育部第二梯次提升大學基礎教育計畫之大專校院教師人文及社會科學研習營-財政問題與國家經濟建設研習營