「地方稅法通則」制定的目的係為提升地方政府財政自主之能力，賦予其因地制宜徵收地方特別稅、臨時稅、附加稅或調整地方稅率的權力，以矯正地方凡事爭取中央補助的依賴心態，並強化地方政府財政自我負責及努力之作為。不過，「地方稅法通則」制定迄今已逾7 年，全國各地方政府卻僅有12 案通過實施，其政策執行的可行性確實有待商榷及評估。本文之研究目的即在評估地方政府按「地方稅法通則」執行新地方稅制的可行性；透過對全國各級地方政府之調查研究，本文系統性地釐清與分析地方政府在推動新地方稅制時所可能遭遇到的障礙及問題，以及影響該等問題的相關因素與未來政策和制度的改革方向。據本研究調查結果顯示，「法制阻礙」、「行政執行阻礙」、「政治阻礙」與「投資減少」為阻卻地方政府執行新地方稅制的最主要原因。此外，地方政府之層級、產業結構、執政黨派、首長任期、議會結構與府會關係等則構成影響地方政府執行意向的環境因素。調查結果最後並顯示，「中央協助」、「政治配套」、「法規鬆綁」、「誘因獎勵」與「租稅努力」等皆為可增進「地方稅法通則」執行可行性的改革配套策略。

The enactment of the General Code for Local Taxes (GCLT) lies in promoting the autonomy of local finance, meeting the special needs of local jurisdiction, alleviating the financial dependence on central government grants,and enhancing the tax effort of local governments. Although the GCLT is the most important guideline for local finance, only twelve tax programs under the GCLT was implemented since it had been enacted in 2002. The feasibility of implementation of the GCLT is therefore worthy of further investigation and assessment. Based on a nationwide survey of 344 local governments in Taiwan, this study assesses the feasibility of implementation of the GCLT.According to the survey results, it is demonstrated that the major problems inherent in the implementation of the GCLT include deficiencies in code design, shortage of administrative assistance, political barriers, and decrease in investment. Besides, the characteristics of local governments are also
important contextual factors that may exert significant effects on the implementation of the GCLT. Finally, it is suggested by the survey results that strategies for promoting the implementation of the GCLT involve in administrative assistance from central government, political compromise among stakeholders, deregulation, and incentives for tax effort.