第七章 結論與建議
第二節 建議事項
一、近期目標
（一）修正不當用語
如本通則第一條、第三條第一項、第四條第一項、第五條第一項 及第六條第一項規定直轄市政府、縣（市）政府及鄉（鎮、市）公所
，相關「政府」及「公所」之用語宜予刪除。另第五條自主徵收率之 稅目規定為「地方稅」，惟其究何所指，似非明瞭，應明確規定究為
「直轄市及縣（市）稅」，抑或係本通則所有之地方稅，以杜疑義。
（二）明定地方稅之意義
關於本通則所指稱之地方稅，其意義及各「稅目」之特性，宜於 本通則中具體明確規範，避免再引用財政收支劃分法及地方制度法之 規定以利適用。
（三）建立地方經常性稅課制度
按臨時稅課具有其臨時需要性，而附加稅課對於地方積極開拓稅 源無甚助益，故均應設有課徵調整之年限規定，惟特別稅課在地方難 得擁有課稅自主權後，不宜過度箝制其行使，故宜引導地方以特別稅 課為其主要之自治稅捐收入來源。另附加稅課宜增設其僅具有地方自 主財源補充性之明文，避免地方「坐享其成」而依賴既有之稅源。
二、中程規劃
（一）將本通則之定位明確修正為框架立法之性質
中央應摒除地方為其派出機關之觀念，為落實地方自治，應正視 地方自治團體之課稅自主權。如取消「特別稅課」之名，明定地方得 就何種稅源開徵新稅之具體標準。
（二）賦予地方就自主徵收率得調減之權
按地方既然就自主徵收率有調升之權，為健全地方財政之自我決 定與自我負責，亦應同時規定地方得就自主徵收率有調降之權，此理 由已如前述。
（三）地方稅自治條例通則之立法
地方稅法通則之正名，實為吾人最終之努力目標，將地方課稅權 之行使，統一規定於「地方稅自治條例通則」，其他散見於中央法律
之地方稅，則予以檢討廢止，併由本通則統一規定，並將直轄市及縣 市之課稅權完全交由地方自主，中央退而僅就何種稅源得交由地方課 徵為劃分規定，並發揮其財政調配之功能。
(四)地方稅法第 6 條第 2 項之「備查」問題
地方稅法第 6 條第 2 項，地方稅自治條例公布前，報請監督機關
「備查」，與地方制度法第 1 條第 1 項第 5 款，備查定義是否相符，
宜與釐清。按備查如就全權處理事項，依法完成法定效力後，陳報上 級政府或主管機關知會之謂，則現行實務「不予備查」即有疑義；如 改為「核定」，則與地方自治本旨未能完全相符；是否「核定」不宜 由中央主管機關為之，按地方稅法第 3 條第 1 項不得開徵事項，宜由 各地方代表參與之委員會審查，對其核定地方稅法通則應明定其救濟 途徑。
附表
營 運剩餘 土石 方特別稅
每立方公尺三元 廢棄場場主 五百萬元
綠 島 鄉
觀光稅 每 人 進 入 時 課 五 十 元
觀光客 估 計一千 萬到 一千二百萬元 資料來源：工商時報，93.4.7，第五版改製。
附錄
附 錄 一 、 歐 洲 地 方 自 治 憲 章 （ European Charter of Self-Government）一、英文版
European Charter of Local Self-Government
Strasbourg, 15.X.1985 Preamble
The member States of the Council of Europe, signatory hereto,
Considering that the aim of the Council of Europe is to achieve a greater unity between its members for the purpose of safeguarding and realising the ideals and principles which are their common heritage;
Considering that one of the methods by which this aim is to be achieved is through agreements in the administrative field;
Considering that the local authorities are one of the main foundations of any democratic regime;
Considering that the right of citizens to participate in the conduct of public affairs is one of the democratic principles that are shared by all member States of the Council of Europe;
Considering that it is at local level that this right can be most directly exercised;
Convinced that the existence of local authorities with real responsibilities can provide an administration which is both effective and close to the citizen;
Aware that the safeguarding and reinforcement of local self-government in the different European countries is an important contribution to the construction of a Europe based on the principles of democracy and the decentralisation of power;
Asserting that this entails the existence of local authorities endowed with democratically constituted decision-making bodies and possessing a wide degree of autonomy with regard to their responsibilities, the ways and means by which
those responsibilities are exercised and the resources required for their fulfilment,
Have agreed as follows:
Article 1
The Parties undertake to consider themselves bound by the following articles in the manner and to the extent prescribed in Article 12 of this Charter.
Part I
Article 2 – Constitutional and legal foundation for local self-government
The principle of local self-government shall be recognised in domestic legislation, and where practicable in the constitution.Article 3 – Concept of local self-government
1. Local self-government denotes the right and the ability of local authorities, within the limits of the law, to regulate and manage a substantial share of public affairs under their own responsibility and in the interests of the local population.
2. This right shall be exercised by councils or assemblies composed of members freely elected by secret ballot on the basis of direct, equal, universal suffrage, and which may possess executive organs responsible to them. This provision shall in no way affect recourse to assemblies of citizens, referendums or any other form of direct citizen participation where it is permitted by statute.
Article 4 – Scope of local self-government
1. The basic powers and responsibilities of local authorities shall be prescribed by the constitution or by statute. However, this provision shall not prevent the attribution to local authorities of powers and responsibilities for specific purposes in accordance with the law.
2. Local authorities shall, within the limits of the law, have full discretion to exercise their initiative with regard to any matter which is not excluded from their competence nor assigned to any other authority.
3. Public responsibilities shall generally be exercised, in preference, by those authorities which are closest to the citizen. Allocation of responsibility to
another authority should weigh up the extent and nature of the task and requirements of efficiency and economy.
4. Powers given to local authorities shall normally be full and exclusive. They may not be undermined or limited by another, central or regional, authority except as provided for by the law.
5. Where powers are delegated to them by a central or regional authority, local authorities shall, insofar as possible, be allowed discretion in adapting their exercise to local conditions.
6. Local authorities shall be consulted, insofar as possible, in due time and in an appropriate way in the planning and decision-making processes for all matters which concern them directly.
Article 5 – Protection of local authority boundaries
Changes in local authority boundaries shall not be made without prior consultation of the local communities concerned, possibly by means of a referendum where this is permitted by statute.
Article 6 – Appropriate administrative structures and resources for the tasks of local authorities
1. Without prejudice to more general statutory provisions, local authorities shall be able to determine their own internal administrative structures in order to adapt them to local needs and ensure effective management.
2. The conditions of service of local government employees shall be such as to permit the recruitment of high-quality staff on the basis of merit and competence; to this end adequate training opportunities, remuneration and career prospects shall be provided.
Article 7 – Conditions under which responsibilities at local level are exercised
1. The conditions of office of local elected representatives shall provide for free exercise of their functions.
2. They shall allow for appropriate financial compensation for expenses incurred in the exercise of the office in question as well as, where appropriate, compensation for loss of earnings or remuneration for work done and
corresponding social welfare protection.
3. Any functions and activities which are deemed incompatible with the holding of l ocal elective office shall be determined by statute or fundamental legal principles.
Article 8 – Administrative supervision of local authorities' activities
1. Any administrative supervision of local authorities may only be exercised according to such procedures and in such cases as are provided for by the constitution or by statute.
2. Any administrative supervision of the activities of the local authorities shall normally aim only at ensuring compliance with the law and with constitutional principles. Administrative supervision may however be exercised with regard to expediency by higher-level authorities in respect of tasks the execution of which is delegated to local authorities.
3. Administrative supervision of local authorities shall be exercised in such a way as to ensure that the intervention of the controlling authority is kept in proportion to the importance of the interests which it is intended to protect.
Article 9 – Financial resources of local authorities
1. Local authorities shall be entitled, within national economic policy, to adequate financial resources of their own, of which they may dispose freely within the framework of their powers.
2. Local authorities' financial resources shall be commensurate with the responsibilities provided for by the constitution and the law.
3. Part at least of the financial resources of local authorities shall derive from local taxes and charges of which, within the limits of statute, they have the power to determine the rate.
4. The financial systems on which resources available to local authorities are based shall be of a sufficiently diversified and buoyant nature to enable them to keep pace as far as practically possible with the real evolution of the cost of carrying out their tasks.
5. The protection of financially weaker local authorities calls for the institution of financial equalisation procedures or equivalent measures which are
designed to correct the effects of the unequal distribution of potential sources of finance and of the financial burden they must support. Such procedures or measures shall not diminish the discretion local authorities may exercise within their own sphere of responsibility.
6. Local authorities shall be consulted, in an appropriate manner, on the way in which redistributed resources are to be allocated to them.
7. As far as possible, grants to local authorities shall not be earmarked for the financing of specific projects. The provision of grants shall not remove the basic freedom of local authorities to exercise policy discretion within their own jurisdiction.
8. For the purpose of borrowing for capital investment, local authorities shall have access to the national capital market within the limits of the law.
Article 10 – Local authorities' right to associate
1. Local authorities shall be entitled, in exercising their powers, to co-operate and, within the framework of the law, to form consortia with other local authorities in order to carry out tasks of common interest.
2. The entitlement of local authorities to belong to an association for the protection and promotion of their common interests and to belong to an international association of local authorities shall be recognised in each State.
3. Local authorities shall be entitled, under such conditions as may be provided for by the law, to co-operate with their counterparts in other States.
Article 11 – Legal protection of local self-government
Local authorities shall have the right of recourse to a judicial remedy in order to secure free exercise of their powers and respect for such principles of local self-government as are enshrined in the constitution or domestic legislation.
Part II – Miscellaneous provisions Article 12 – Undertakings
1. Each Party undertakes to consider itself bound by at least twenty paragraphs of Part I of the Charter, at least ten of which shall be selected from among the following paragraphs:
o Article 2,
o Article 3, paragraphs 1 and 2, o Article 4, paragraphs 1, 2 and 4, o Article 5,
o Article 7, paragraph 1, o Article 8, paragraph 2,
o Article 9, paragraphs 1, 2 and 3, o Article 10, paragraph 1,
o Article 11.
2. Each Contracting State, when depositing its instrument of ratification, acceptance or approval, shall notify to the Secretary General of the Council of Europe of the paragraphs selected in accordance with the provisions of paragraph 1 of this article.
3. Any Party may, at any later time, notify the Secretary General that it considers itself bound by any paragraphs of this Charter which it has not already accepted under the terms of paragraph 1 of this article. Such undertakings subsequently given shall be deemed to be an integral part of the ratification, acceptance or approval of the Party so notifying, and shall have the same effect as from the first day of the month following the expiration of a period of three months after the date of the receipt of the notification by the Secretary General.
Article 13 – Authorities to which the Charter applies
The principles of local self-government contained in the present Charter apply to all the categories of local authorities existing within the territory of the Party.
However, each Party may, when depositing its instrument of ratification, acceptance or approval, specify the categories of local or regional authorities to which it intends to confine the scope of the Charter or which it intends to exclude from its scope. It may also include further categories of local or regional authorities within the scope of the Charter by subsequent notification to the Secretary General of the Council of Europe.
Article 14 – Provision of information
Each Party shall forward to the Secretary General of the Council of Europe all relevant information concerning legislative provisions and other measures taken by it for the purposes of complying with the terms of this Charter.
Part III
Article 15 – Signature, ratification and entry into force
1. This Charter shall be open for signature by the member States of the Council of Europe. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with the Secretary General of the Council of Europe.
2. This Charter shall enter into force on the first day of the month following the expiration of a period of three months after the date on which four member States of the Council of Europe have expressed their consent to be bound by the Charter in accordance with the provisions of the preceding paragraph.
3. In respect of any member State which subsequently expresses its consent to be bound by it, the Charter shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.
Article 16 – Territorial clause
1. Any State may, at the time of signature or when depositing its instrument of ratification, acceptance, approval or accession, specify the territory or territories to which this Charter shall apply.
2. Any State may at any later date, by a declaration addressed to the Secretary General of the Council of Europe, extend the application of this Charter to any other territory specified in the declaration. In respect of such territory the Charter shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Secretary General.
3. Any declaration made under the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to the Secretary General. The withdrawal shall become effective on the first day of the month following the expiration of a period of six months
after the date of receipt of such notification by the Secretary General.
Article 17 – Denunciation
1. Any Party may denounce this Charter at any time after the expiration of a period of five years from the date on which the Charter entered into force for it. Six months' notice shall be given to the Secretary General of the Council of Europe. Such denunciation shall not affect the validity of the Charter in respect of the other Parties provided that at all times there are not less than four such Parties.
2. Any Party may, in accordance with the provisions set out in the preceding paragraph, denounce any paragraph of Part I of the Charter accepted by it provided that the Party remains bound by the number and type of paragraphs stipulated in Article 12, paragraph 1. Any Party which, upon denouncing a paragraph, no longer meets the requirements of Article 12, paragraph 1, shall be considered as also having denounced the Charter itself.
Article 18 – Notifications
The Secretary General of the Council of Europe shall notify the member States of the Council of Europe of:
a. any signature;
b. the deposit of any instrument of ratification, acceptance or approval;
c. any date of entry into force of this Charter in accordance with Article 15;
d. any notification received in application of the provisions of Article 12, paragraphs 2 and 3;
e. any notification received in application of the provisions of Article 13;
f. any other act, notification or communication relating to this Charter.
f. any other act, notification or communication relating to this Charter.