我國環境保護署成立回收基金管理委員會，制定資源回收四合一制度與廢物清理法，透過回收清除處理費專案查核計畫，委託會計師事務所查核責任業者是否依照規定辦理申報相關費用。本研究將依法申報回收清除處理費之企業，定義為主動申報業者；被環保署查到之後才申報的企業，定義為被動申報業者。本研究資料來源為環保署回收清除處理費專案查核計畫資料庫，期間自民國88至100年，透過Probit模型分析台灣主動與被動申報企業之申報回收清除處理費之行為是否差異。此外，本研究探討申報及短漏報行為與經營績效之關聯性。本研究發現主動與被動申報的企業有不同的短漏報行為；而且被動申報的企業及有短漏報的企業，反而有較佳的經營績效。此現象可能是在現行的回收清除處理費制度下，雖有制定相關罰則，卻無處罰所致。最後，本研究建議環保署應依法落實處罰行動，以嚇阻企業短漏行為。 Responding for the claim of the environmental protection, the Environmental Protection Administration Executive Yuan, R.O.C (Taiwan) established the Recycling Fund Management Board to manage and control the related pollution and wastes. This study investigates the association between the evasion and registration behavior of Recycling, Clearance and Disposal Fee by using the Taiwanese corporation registration data of Recycling Fund Management Board from 1999 to 2011. Our finding indicates that the different registration behaviors can influence the evasion. In addition, this study also analyzes the relation of registration behavior, evasion and corporate performance. The findings point out that the passive registration behavior and evasion can lead to a better corporate performance. In nowadays, the action of discipline is not absolutely executed by the authority. Our results suggest the government administration to ascertain the penalty of related non-insisted situation with the regulation, to serve the deterrent to noncompliance.
