都會型河川整治工程納入租稅增額融通制度之可行性評估—以新北市中港大排及高雄市鳳山溪為例
| 中文摘要 | 鑑於都會型河川整治對周邊發展可能產生外部效益，但目前似缺乏外部效益內部化機制，因而本計畫評估租稅增額融通制度(tax increment financing, TIF)納為都會型河川整治之財務機制的可行性。首先，探討TIF制度與國內、外案例，作為財務效益分析與制度建立的基礎。而後以新北市中港大排與高雄市鳳山溪之河川整治工程為例，進行現況調查與資料蒐集，並建立特徵價格模型，藉以分析對地方政府租稅增額之影響及所佔貢獻比例，其實證結果為中港大排貢獻約2%，而鳳山溪則不顯著。繼而估算租稅增額與計畫自償率，中港大排約可獲2,886萬元、鳳山溪則因缺乏貢獻而無租稅增額，顯示都會型河川整治的租稅增額收益偏低，相較於成本，並不具備財務的可行性，且視河川整治情形與地區發展情況而有差異，未來建議配合周邊土地開發，跨域整合為「河廊改造計畫」，方能顯著地提升收益。最後，本計畫建立河川整治TIF運作機制與基金運用流程，並完成辦理南、北部講習會，提供各地方政府執行之參考。 | ||
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| 中文關鍵字 | 都會型河川整治;租稅增額融通;外部效益內部化 | ||
基本資訊
| 專案計畫編號 | EPA-100-G103-02-241 | 經費年度 | 100 | 計畫經費 | 3850 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2011/12/30 | 專案結束日期 | 2012/12/31 | 專案主持人 | 李家儂 |
| 主辦單位 | 水保處 | 承辦人 | 陳俊融 | 執行單位 | 中華民國都市計劃學會 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA100G10302241.PDF.pdf | 30MB |
Feasibility Analysis of Tax Increment Financing Applying to the Metropolitan River Restoration: Case
| 英文摘要 | It is believed that metropolitan river restorations may create some external benefits. However, current relevant system lacks a mechanism to internalize external benefits. Thus, the purpose of this study is to evaluate the feasibility of applying tax increment financing recapture the benefits from the metropolitan river restoration. First, this study discusses the institution of tax increment financing and its related cases as a reference to conduct a financial analysis and to establish new TIF institution of Taiwan. Second, it chooses two cases in Taiwan, Zhonggang Drainage and Fengshan River, to investigate the population, land use, land tax, and transacted price, etc. It employs these data to establish the hedonic model and to analyze the influence and contribution of tax increment from river restoration. The empirical result is that there is 2% tax increment contribution from Zhonggang Drainage and the contribution of Fengshan River is not significant. Then it assess the tax increment amount of two selected cases and reveals that the tax revenue from metropolitan river restoration is too low to tell the significance so that it is difficult to make sure its financial feasibility. Accordingly, it is predicted that Zhonggang Drainage will create 28.86 million New Taiwan dollars tax increment, but Fengshan River will not create any tax increment because it could not show any significant contribution of tax increment from river restoration. And it indicates that the degree of contribution depends on the effect of river restoration and development around the river. Therefore, this study suggests that the river restoration plan should integrate with land develop along river which maybe calls “River Gallery redevelopment project.” It is hoped that the tax revenue will increase substantially. Finally, this study holds two staff education training workshops and establishes the TIF mechanism of river restoration and the process of raising TIF fund as a reference for local government staffs. | ||
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| 英文關鍵字 | metropolitan river restoration;tax increment financing;external benefit internalized | ||