This project collected and compiled literature on environmental charges and environmental taxes (fees) in Taiwan. The current status for industrial waste management was reviewed before planning the imposition, target, rate calculation and purpose of the industrial waste management fund. The feasibility and the impact of the imposition was also evaluated. In addition, relevant literature was collected to analyze the legal instrument of extended confiscation for environmental crimes and assess the application of extended confiscation to environmental crime patterns and tracking down blind spots. Relevant literature was also researched to propose suggestions for extending the year limit of environmental case claims, and review the environmental sanctions enforced by relevant authorities to assess the appropriateness of the penalty criteria. Moreover, relevant literature was collected to analyze whether it is appropriate to treat environmental recovery costs as illicit gains, and to study the feasibility of regarding illicit gains as the lower limit of administrative penalty and environmental recovery costs. Court judgments related to illegal disposal cases were compiled to investigate and propose administrative and criminal recovery strategies for clean-up costs. Research into strengthening the management strategy or feasible method for waste disposal cases was conducted, and a rolling review of relevant operating procedures and specifications was put in place. Information on illegal disposal cases was collected and analyzed to understand the characteristics of waste disposed at various sites and to study and propose disposal solutions for a sound waste management system. During the execution of the project, a total of 4 expert consultation sessions were held and 25 legal opinions were submitted.

Environmental Funds；Extended Confiscation；Extinctive Prescription