誠實申報條件再檢視與政府查核努力合理性評估──以台灣固體廢棄物管理為例

Re-evaluate “Genuine” Truthful Conditions and Audit Effort Plausibility Assessment: A Case of Solid Waste Management System in Taiwan

如何提高自測自報的誠實申報誘因？一直是環境與資源管理制度關心的課題。本文認為傳統文獻之徵收費率等於期望罰金，僅是誠實申報的必要條件。本文透過學理分析，提出誠實申報的充分與必要條件。台灣固體廢棄物管理採自測自報制度，為提高責任業者與處理業者的誠實申報誘因，每年花費在認證稽核的費用，大約是監督查核費用的兩倍，是否具政策合理性？本文以十五年（1998 年-2012 年）資料，進行實證分析，獲得政府監督查核（或認證稽核支出）與廠商誠實申報具正相關性，驗證比較靜態之結果，說明政府稽核努力的確有助誠實申報，以及政府在認證稽核支出高於監督查核支出之合理性。

How to increase truthful self-reporting is a concern of the solid wastemanagement internationally. The purpose of this study is to providegenuine reporting conditions to modify the truthful self-reporting conclusionin the existing literatures. The traditional result of the equivalence betweenexpected penalty and compliance cost is only a necessary condition for agenuine reporting condition. This study has created a normative theoreticalmodel and derived a necessary and sufficient genuine reporting condition.In addition, this model has been empirically testified by fifteen years (1998-2012) data. The empirical results support not only the results ofcomparative statics but also the reasonability of the inspection efforts policyin Taiwan.