In the six years since the Act Governing Local Tax Regulations passed, only six counties and four townships have been successful in levying half a dozen kinds of taxes. There are various reasons for these shockingly small numbers. Yunlin County, which has various major petrochemical plants, including Taiwan's Sixth Naphtha Cracker plant, once pledged to impose a "carbon tax."
「地方稅法通則」實施 6 年來，只有 6 個縣與 4 個鄉鎮市公所成功開徵了 6、7 種新的地方稅，數量少得驚人，理由則五花八門。