| 摘要: | 由於經濟發展與社會結構改變，對於土地之需求日益增加，而對於土地之使用類別及用途，亦呈現多元之需求。也因此，土地變更行為亦有日漸增多之趨勢。而透過土地使用變更途徑改變原有土地使用類別及強度，同時也提高土地之使用密度及利用價值;相對的，導致該地區公共設施需求增加，以及環境資源之衝擊或排擠。所衍生新的公共設施需求，加重了該地區公共設施負荷及財政上的負擔，而產生｢外部不經濟｣之現象。
而多數研究認為享受土地變更開發利益之始作俑者或受益者，應依其享用的利益支付成本。因此合理要求土地變更始作俑者或受益者負擔開發所需的公共設施成本、環境衝擊改善成本，遂成為回饋制度之理念基礎。因此使用變更回饋之課徵，藉以消除或減低因土地變更開發所造成的外部性衝擊，其基本精神是值得肯定的，而且也較符合社會大眾所認知之公平正義。。
唯土地變更過程是否符合社會普世價值對於正義之認知與期待，其中包含土地變更行為之適法性、土地變更最終結果，是否都能符合公平正義原則。土地變更者無論他是私人開發商或是公益單位，或是土地變更做為公益使用等，其中很重要的，土地使用變更回饋內容以及其課徵之基準，都是值得探討的一環。
另一方面，國內現行土地使用變更回饋制度，經實施多年，存在著諸多如回饋利益與本質不明、回饋課徵缺乏法律位階、回饋項目不符地方需求，及回饋內容無計算基準等課題。因此如何建構一套完善合理的土地使用變更回饋制度是相當重要的。
回顧相關文獻及理論、探究現行法規與國內實際案例，試圖擬定出一套能檢視土地之開發義務與回饋制度之流程，以完善台灣目前的開發義務與回饋制度，並著重於討論公益事業於土地變更之合理性與適法性。
本研究將藉由實證案例，探討變更者以公益之名或為公益使用所做的土地變更行為，與居民或社會大眾對於行使公益所做的土地變更行為應有的回饋內容，雙方之認知差異性做研究。
Due to economic development and changes in social structure, the demand for land is increasing, and the needed land types and uses are diverse. As a result, there are increasing cases of land-use conversions. Land-use conversions would change the original type and intensity of land use, and the density of land use and the land’s utility value would also increase. This would lead to an increase in the demand for public facilities in the area, as well as have an impact on or a crowding-out effect of environmental resources in relative terms. The consequent new demand for public facilities would increase the burden on the public facilities in the region and its finances, resulting in the phenomenon of "external diseconomy."
Most studies are of the opinion that those who enjoy the benefits of land-use conversions should cover costs according to the benefits acquired. It is thus reasonable to demand the initiator or beneficiary of land-use conversions to bear the costs of public facilities and environmental impact improvement, arising as a consequence of land development; this has become the conceptual basis of a giving-back system. Therefore, the basic spirit of using taxation of rezoning to eliminate or reduce the external impact caused by land-use conversion and development is worthy of recognition, and it is more in line with the ideas of fairness and justice recognized by the public.
Whether the process of land-use conversion is in accordance with the society’s understanding and expectation of universal values depends on whether lawfulness of the land-use conversion and the final result of rezoning can meet the principle of fairness and justice. Regardless of whether the planner of land-use conversion is a private developer or a public welfare unit, or whether the land-use is converted for public welfare, etc., the giving-back package of the land-use conversion and the benchmark for its levy are both important issues worth discussing.
On the other hand, our current giving-back system of land-use conversion, after many years of implementation, faces issues such as unclear value and nature of giving-back packages, the lack of legal status of the giving-back levy, a mismatch between giving-back projects and the local needs, and the lack of basis for calculation of the giving-back package. It is hence very important to construct a thorough and reasonable giving-back system of land-use conversion.
Related literatures and theories will be reviewed, and current regulations and actual cases in Taiwan will be explored here, in order to attempt to formulate a set of processes that can review the obligations of land development and the giving-back system, which can be later improved; discussions around rationality and legality of rezoning for social entrepreneurship can also be emphasized.
In this study, through case studies, I will explore the cognitive differences between the planners’ behavior around rezoning done in the name of or for the use of public welfare and the residents or the public’s expectations of the giving-back package for such land-use conversion for public welfare. |
