| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 106 === With regard to the punishment of civil servants'' bribery, it’s be punished by Criminal Code or Anti-Corruption Act in Taiwan. Compared to Commercial Bribery, it is appropriate to be governed by the Article 342 of the breach of trust of the Criminal Law and the Article 171, paragraph 1 and subparagraph 3 of the special breach of trust of the Securities Law. In recent years, Corporate Corruption has been broken out in Taiwan. Obviously, it has become a serious problem, but it is commercial habit or illegal behavior is still controversial.
However, commercial bribery may not only affect the normal operation of the company, but also the fairness of commercial competition. Although there are some random regulations in the finance laws, there are no regulations to govern the illegal commission or rebate behaviors of stakeholders in general enterprises or corporations. There may be loopholes in the law, so there is a need for legislation.
Establishing and regulating corporate bribery regulations under the leadership of OECD has become the trend of world legislation. However, in Japan there are anti-corporate bribery regulations in company law. Furthermore, Japan has similar geopolitical position and culture to Taiwan. It will be consider and provide legislative suggestions that may improve Taiwan’s Anti-Corporate Corruption from the perspective of Japan’s law and on the basis of qualitative research conducted.
So in this dissertation examines and analysis the problems in our law of Corporate Corruption, and then seeking consultation from Japanese Laws, in hope to come up with the solutions. And then legislative suggestions on improving the legal system of Anti-Corporate Corruption. At last, try to create a stable and fair business environment in Taiwan.
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