Minghsin University Institutional Repository:Item 987654321/1090
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    Please use this identifier to cite or link to this item: http://120.105.36.38/ir/handle/987654321/1090


    Title: 從民主政治談土地徵收之困境
    Authors: 黎淑慧
    Contributors: 社會中心
    Keywords: 增收補償、公告現值
    Date: 2015-10
    Issue Date: 2016-03-10 11:06:22 (UTC+8)
    Abstract: 徵收補償為調和公益與私益衝突之最佳手段，然而我國少由價格角度分析徵收補償之意涵。然而，徵收補償價格不僅影響被徵收人，甚至影響其他社會大眾之利益，涉及範圍甚廣。本研究主要目的為釐清土地徵收補償價格之真正意義。我國以公告現值做為徵收補償依據，但公告現值主要功用有二，一是課徵土地增值稅或設定典權時依據，二是用以評定徵收補償金額。稅賦不宜過度課徵，以免加重人民負擔，課稅標準通常傾向略低於市價；徵收補償標準應在合理範圍內接近市價。以同一價值做為兩種目的不同之政策衡量標準是否合適，值得深思。
    Appears in Collections:[The Teaching Center of Social Science] Research Projects in School

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