This study attemptsto discussthelocal public financeproblemsofTaiwanbaseduponthe viewpoints offiscal sociology.Fiscalsociologybasically states thatgovernment isaplacewhere public finance resources are competing and thatfiscal difficultiesof local governmentrepresenta social problem.In summary, this research intends todiscuss the fiscal difficulties of localgovernment with theview ofsociety as a whole. Moreover, I will analyze theissue—i.e., how changes in social relations between peopleinfluence thedistribution oftax sourcesandthe division ofauthority betweenthe differentlevels of government—with the perspective of social structure.