| Abstract: | 本論文嘗試以財政社會學的研究取向，對戰後以來的台灣財政機器進行一個結構性的歷史分析。透過這個特定的研究取向，筆者指出任何的財政研究都不應、也無法迴避財政政治的核心討論，而這也是對於財政「公共性」的根本界定。唯有如此，我們才有可能培力潛在的財政主體，並尋求進步的財政變遷。就學科之間的對話，財政學的敏感之於社會學，一如社會學想像之於財政學，兩者同等重要且亟待培養。 透過財政社會學的文獻回顧，本論文首先界定了「賦稅國家」這個原型如何服務於資本主義自由市場的需要，故相關的財政政治討論勢必無法與資本主義的發展形態與階級政治仳離。由於台灣財政史的特殊性使然，台灣財政機器的現代性係以古典賦稅國家命題的修正形式出現，故財政壟斷制度所代表的非稅收入具有一定的重要性，同時也意味了國家財政權力與直接生產活動的結合。 惟這樣的財政壟斷制度的催生背景卻是純粹服務於戰爭與威權主義政治的需要，故缺乏了西方勞工運動對於市場進行節制的民主化過程。在國際性因素方面，國府則受惠於冷戰情勢，先後獲得了美援與關稅這兩筆冷戰財政紅利，特別是關稅所代表的出口導向工業化，也帶動了稅式支出的財政創新。 到了1980年代，這個利用冷戰機會結構進行積累的威權主義財政機器出現了危機。美國霸權危機導致了新自由主義對台灣的國家相對自主性的剝奪，而資本主義社會所導致的衝突也以各種社會運動的方式作為展現。在這個過程裡，農民、勞工運動等具有社會性的再分配運動全都遭到失敗，使得台灣的財政機器的轉型將以資本利益為依歸，自由化、私有化與減稅成為新的財政實踐。 也因此，1990年代後正式宣告了新自由主義賦稅國家的出現，減稅與赤字成為這個財政體制的孿生產物。本論文指出，無論是減稅或赤字，不但導致更嚴重的社會不平等，同時更是一種階級剝削的財政機制，而這也將是未來財政政治的挑戰。
Drawing from the approach of fiscal sociology, the main purpose of this dissertation aims to investigate the structurally historical analysis on Taiwan’s fiscal machine. I argue that the fiscal politics on any fiscal research should be discussed and could not be eschewed, and that attempt is also a fundamental definition for the ‘publicity’ of finance. Only then do we possibly empower the potential fiscal subjects and seek further the progressive change. For the dialogues among sciences, the sensitivity the Public Finance has for Sociology is as much as the sociological imagination for the Public Finance. The cultivation between disciplines is in need. Through the literature reviews, this dissertation first of all defines how the proto-type of ‘tax state’ serves the demands of free markets in capitalism. Accordingly, the fiscal politics associated with the developmental ‘form’ and ‘class politics’ of capitalism is to be discussed. Due to the particularity of the Fiscal history in Taiwan, the modernity of Taiwan’s fiscal machine rose up as a revisory form of classic proposition of tax state. Thus, the non-tax income derived from the fiscal monopoly institution is not only significant, but also implies the direct link between the fiscal power of state and the production activities. Nevertheless, for the lack of democratization in the West, in which, the labor movement regulated the market, here, the rising background for the fiscal monopoly was simply subjected to the service of war and political authoritarian. In addition, internationally, favored by the cold war, the KMT government gained the advantages from the U.S. Aids and Cold War Dividends respectively. Especially the ‘custom duties’ represented the export-led industrialization, and pushed forward the fiscal innovation on tax expenditure. This accumulation of the authoritarian fiscal regime processed with the cold war opportunities ended up with crises, when it came to the 1980s. The hegemony crisis of the United State led to the deprivation from the neo-liberalism on Taiwan’s relative autonomy. And the conflicts resulted from the capitalism spread out in various forms of social movements. All the redistribution movements of the peasant, and labor failed. Consequently, the transformation of Taiwan’s fiscal machine turns to capitalist interests. Liberalization, privatization and tax-cut become the new fiscal practice. The 1990s then declares the arrival of neo-liberal tax state. Tax-cut and deficit prove to be the twin of the fiscal regime. This dissertation highlights that regardless of tax-cut or deficit, the social unfairness is even worse, and turns to be more than a fiscal mechanism for class exploitation. It will also be a challenge to fiscal politics in the future. |
