An Analysis of Land Value Tax on Urban Land Consolidation

Abstract

Taiwan uses the land value tax to achieve the purpose of equal land rights and promotes land use and urban development And land consolidation is a land redrawing system to promote the efficiency of land use It reorganizes land within a specific area improves public facilities and redistributes land to landowners In order to prevent landowners from having double non-interest during the period of land consolidation Article 17 of the Land Tax Reduction and Exemption Regulations:〝Land in expropriation or consolidation zone is exempted from land value tax or agricultural land tax provided it cannot be farmed or used for its original purpose and does not generate revenue during the process of zone or section expropriation or consolidation; such land is entitled to 50% reduction of land value tax or agricultural land tax for two years starting from the time the expropriation or consolidation formalities are completed 〞 This paper limits the scope of the study to the problem of land value tax on urban land consolidation First the theory recognizes this article is a tax incentive but this paper recognizes this article should be ability to pay principle from the perspective of its legislative purposes Second in last ten years of the administrative courts (97-107 years of the Republic of China) the practical attitude was analyzed in categories based on the constituent elements of tax and the gap between the norms and the actual situation of the collection was also reflected in this paper

Date of Award	2019
Original language	English
Supervisor	Wen-Chin Chen (Supervisor)