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Addendum E: Taxes

  Taxes in Taiwan

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Taiwan, the Republic of China, is well known around the world for being one of the most vibrant democracies in the world, standing up to the autocratic nature of the People's Republic of China.

Taiwan also stands out for some interesting, progressive tax system which, while not enough, go in the right direction in terms of ethical and progressive taxes.

Land value tax

Taiwan is one of the few countries around the world to have an effective land value tax.

Land value tax

Recycling and clean-up treatment fees

Taiwan’s waste recycling sector is built upon the concept of extended producer responsibility, collecting recycling and clean-up treatment fees at the source, whether that be a manufacturer or an importer.

Fees are NT$7 to NT$10 per kilogram of product category that a firm makes or imports.

The Resource Circulation Administration is charging manufacturers and importers a recycling and clean-up treatment fee for all plastic containers. The income is then used to finance consumer waste collecting, processing and recycling.

They offer a discount on plastic containers made of recycled plastic.[1] Products made with at least 25% recycled materials, as well as those made from a single material, with no added colouring and limited labelling, are eligible for the discount.

Issue #50:    Taxes in Taiwan, Republic of China

Investigate the global budget of the Republic of China, and the sources of income by taxes. What is the list of major taxes in Taiwan, and the percentage of revenue each represents for the governments, local and national.

ROC Ministry of Finance (English website)

ROC Taxation Administration (English website)

References

  1. ^    Recycling fees for plastic products to be subsidized
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