An Analysis of Violations of the Act on Property-Declaration by Public Servants: Cases from Control Yuan, Taiwan

• Main Authors: Wang, Yan-Ying, 王涵瑛
• Other Authors: Jou, Su-Syan
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/72785842755317935579

碩士 === 國立臺北大學 === 犯罪學研究所 === 102 === In recent years, there have been many corruption events of public servants taking place; these events really shocked the society. “Act on Property-Declaration by Public Servants” is the sunshine act of our country, and its object is to prevent from corruption. Control Yuan is one of the law enforcement agencies. The research analyzes and investigates the property declaration of public servants from the view points of both systematic aspect and practical aspect. In order to examine the enforcement situation of Control Yuan on the “Act on Property-Declaration by Public Servants”, the research picks out the vibration cases due to false declaration from all declaration cases of Control Yuan as the research data. Afterward, the research analyzes the characteristic of these cases and then finds out the factors influencing the fines. The research uses 112 public servant property declaration vibration cases and 32 public property declaration appeal cases considered intentional false declaration from September 2009 to September 2014 as the research data, and adopts the secondary data analysis method to perform the analysis. We encode these data and then perform statistical analysis on them by SPSS software. The research result proves that the public servant property declaration vibration cases considered intentional false declaration have the following situations: (1) only 1 percentage of the declarants are fined; (2) most of the persons liable to penalty are the township/city representatives; (3) the item that most persons liable to penalty declare falsely is debt; (4) most appellants’ excuses for false declaration are that they do not understand the declaration regulations; (5) the false declaration amount of 50% of the appellants is 3 million~10 million; (6) only the false declaration amount of the appellants is closely related to the fine. Finally, this study concludes by study results and proposes the concrete suggestions for improving the inspection of the public service property declaration. Hopefully, the above propositions will boost the anti-corruption mechanisms of the Control Yuan to meet the expectation of the public in the future.