我國在2002年通過《地方稅法通則》，賦予地方政府開徵地方稅的權力，希望有助於改善我國地方財政不佳的問題，然而該法通過至今，在實務上僅有少數個案依據該法的規定開徵地方稅，而學術界對於地方政府依據該法開徵地方稅經驗的研究，也有待持續累積。基此，本文從政策變遷的概念出發，檢視斷續均衡理論、倡議聯盟架構與多元流程模式等三個觸及政策變遷概念的理論，從理論的層次整理出在政策發生變遷的那一剎那，影響政策變遷成敗的兩個變項：政策企業家與焦點事件，思考這兩個變數的存在與否與互動，對於政策發生變遷的影響。其次，本文接著以桃園縣政府通過「地方稅自治條例」的政策過程為例，透過半結構式的深度訪談，檢視立法過程中政策制定者對於政策問題的界定，以及政策企業家在此過程中所扮演的角色。本研究發現在桃園縣的個案中，政策制定者已經不再將開徵地方稅單純地界定為增加地方財源的手段，而我們也可以透過政治運作、個人形象、與財經專業等三個面向，檢視政策企業家如何有效地推動該政策的通過。

In an effort to improve local fiscal health, the General Law on Local Taxation was passed in 2002 to give local governments some flexibility in imposing local taxes. However, only few local governments have utilized this new authority to raise local taxes since the passage of the law. More study is needed to accumulate local governments’ experience in imposing local taxes. This paper intends to add the above-mentioned inquiry by analyzing the concept of policy change through Punctuated-Equilibrium Theory, Advocacy Coalition Framework, and Multiple Streams Model. Two factors that contribute to the change of policies are extracted from the above theories: policy entrepreneur and focusing events. A framework can be constructed to analyze how the existence and interaction of these two factors influence the process of policy change. By analyzing the data obtained through semi-constructed in-depth interviews, this paper examines how policy problems were defined by the policymakers and the role of policy entrepreneur in facilitating policy change in the legislative process prior to the passage of the Taoyuan County Self-Governance Article of Local Taxation. It is found that policymakers no longer defined the problem solely as the means to increase local revenues. In addition, policy entrepreneur’s ability toward successful political manipulation, his/her personal image, and policy-relevant knowledge he/she possesses can have a positive impact on his/her ability to facilitate policy change.