| Summary: | 碩士 === 東吳大學 === 國際貿易學系 === 95 === Based on the “Structure-Conduct-Performance” theory, this research aims to discuss the influence of open tobacco and liquor policy as well as the implementation of “Tobacco and Liquor Tax Law” and “Tobacco and Liquor Management Law” on the performance of Taiwan Tobacco and Liquor Corporation (TTLC) and contributions on government finance. Moreover, the external cost and danger of tobacco and liquor and the promotion and advocates of prevention and cure activities sponsored by government and non-profit organizations would be discussed. The results show, after government openeing up the importation of tobacco and alcohol, the market becomes more competitive, which leads to the drops of domestic product market share. Meanwhile, when the monopoly is abolished, the government also levies commodity tax for tobacco and alcohol as well as the tax for health welfare, both of which bring the demand of domestic products even downward, the TTLC revenue reduced, and net profits dropped to 10% of original net profit. However, from the government perspectives, the commodity and health taxes contributed by TTLC and other tobacco and liquor companies exceed the previous contribution from monopoly. Therefore, there’s no negative impacts to the national finance. In terms of market share rate and sales volume, the imports of tobacco and liquor and the abolishing of monopoly system had significantly influent on the profits and revenues of TTLC. Because the government owns total share hold of TTLC, it has not been under great pressure. However, if it will keep its competitive edge in the open free market, it shall take the reforms of the company, the active move to privatization, and be responsible for the profits and loss.
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