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Fiscal Decentralization In Taiwan : A Case Study Of The Centrally-Allotted Tax Revenue Program And Local Financial Accountability, Nai-Ling Kuo
Legacy Theses & Dissertations (2009 - 2024)
Fiscal decentralization has generated enormous interest in the past two decades. Despite some remaining skepticism regarding fiscal decentralization, many countries have adopted various forms in an effort to improve public service quality. The primary objectives of this dissertation are to understand fiscal decentralization in unitary countries, to gain information about the role of the equalization program in local finances, and to investigate local financial accountability issues in a unitary country. Three independent but linked studies were conducted to achieve the above objectives. They employ case studies on Taiwan's equalization transfer program, the Centrally-Allotted Tax Revenue (CATR) program, and local financial …