- 英文摘要
- Act on Property-Declaration by Public Servants is the first light of dawn for anticorruption in our country, which has come into force for more than three decades. There is an increasing trend in the number of public servants who declare their properties through the Internet and open for public access, as well as several news reports about the final decision list of the administrative penalties for those who violates the law. The Act on Property-Declaration by Public Servants has become an essential standard for the general public to supervise the integrity of public servants and candidates forof electoral posts for public office, which is also fundamental to the foundation of a clean and competent government. Furthermore, whether the candidates abide by the Act will be the focus of each political party and candidate who argue with one another during the election.
andard for the general public to supervise the integrity of public servants and candidates forof electoral posts for public office, which is also fundamental to the foundation of a clean and competent government. Furthermore, whether the candidates abide by the Act will be the focus of each political party and candidate who argue with one another during the election.
In addition to the compulsory disclosure of the contents of properties of public servants for public supervision, the Act also has the "mandatory trust" system regulating public servants with a high decision-making power and significant influence. Such public servants, their spouses, and underage offspring shall forcibly entrust specific properties to trust underwritert o prevent corruption and avoid illegal enrichment.
So far, the compulsory trust system has been questioned as to it is helpful to prevent corruption and increase reliance on the government’s work? What is the actual implementation of the system? This paper discusses the achievement and review of the current compulsory trust system from the perspective of its legislation history, its purpose, the characteristics of mandatory trust, and the current situation of its implementation. In this paper, the author also recommends that the compulsory trust system be abolished and replaced by declaring changes in properties for the suggestions of legal amendments.
- 目次
- 壹、問題提出
貳、立法沿革與立法目的
一、強制信託之立法沿革
二、強制信託之立法目的
參、我國強制信託的特色
一、美國的盲目信託
二、我國信託法上之信託
三、我國強制信託為被動信託的形態
肆、我國強制信託申報制度及實務概況
一、制度目的
二、規定內容
三、強制信託實務概況
伍、現行強制信託制度缺失
一、強制信託財產的管理行為，欠缺配套規範
二、新增財產之強制信託，缺乏有效管制機制
三、信託費用造成負擔，部分規定缺乏彈性影響權益
陸、本文對強制信託制度的興革建議
一、現行強制信託的成效檢討
二、廢除強制信託制度，改採變動申報制度
