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               Figure 1: Top Five of Local Revenues

































               Source: Researcher

                    Research Finding: Limitations of the User Charge Collection by Local

               Governments

                    Two important factors limit the development of the local revenues: 1) legal restrictions,
               and 2) disproportion of the cost and the revenue. The details are as follows:


                    = Legal Restrictions: the law is not conducive to the collection of User Charges.

                      The law is not conducive to the collection of User Charges due to two main reasons:

               1) the law interpretation, and 2) the provisions of the law.

                      1) Law Interpretation

                        The interpretation of law related to the collection of User Charges limits the

               authority of the collection and the means of the collection. Some interpretation of the law in
               some local governments suggests no authority of providing certain kinds of public services and
               collecting the User Charges by local governments such as Counter Service Fees and

               Environmental Maintenance Fees from tourists. Furthermore, the interpretation of the law limits
               the means of the collection. Local governments cannot apply alternative approaches to collect
               User Charges for certain types of public services such as selling disposal trash bags instead of

               collecting fees, and recruiting private sectors to collect parking fees for private parking.
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