京都大学 / 0048 / 新制・論文博士 / 博士(工学) / 乙第13279号 / 論工博第4182号 / 新制||工||1726(附属図書館) / 京都大学大学院地球環境学舎地球環境学専攻 / (主査)教授 米田 稔, 教授 高岡 昌輝, 准教授 藤森 真一郎 / 学位規則第4条第2項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

近來少子女化及高齡化是相當受到矚目的人口發展趨勢。伴隨這兩種趨勢而來的現象是人口依賴負擔的增加及勞動力的減少。經建會每兩年針對未來台灣人口發展趨勢進行人口推計。然而，經建會的人口推計僅包含基本的人口訊息，並未包含未來可能勞動力的變化情形。同時，人口依賴負擔的測量亦是以代表人口結構的扶養比進行測量，並未納入勞動力人數變化這項經濟因素，因此較無法反應真實的人口負擔情形。故而，本研究以納入勞動力變遷情形的經濟依賴比來測量未來台灣的人口依賴負擔。 本研究以1978年至2007年人力資源調查資料，運用區塊拔靴法推估未來台灣勞參與率的變化趨勢，並結合人口推計，進行台灣未來勞動力的隨機推計。研究結果顯示，台灣中高年齡勞動力參與率的情形逐年下滑，再加上工作年齡人口的老化。勞動力人數負成長的時點將早於人口負成長，且減少的幅度大於人口負成長。此外，運用經濟依賴比測量所顯示的人口負擔情形，更是比扶養比所反應的更為嚴重。 面對這樣的衝擊，人口政策不單可以從提振生育水準及提高國際移民的方向來調整人口結構，以減緩人口負擔及勞動力減少的情形，更可以增加中高齡人口投入勞力市場的誘因，以減少勞動力人數下滑的幅度及人口負擔的加劇。 關鍵詞：人口負擔、區塊拔靴法、勞動力推計、經濟依賴比

租稅，為法定之債。當課稅事實合致課稅要件，人民依法負有租稅給付義務，惟國家並不因此負有特定對待給付義務。由於課稅事實偏在及租稅共同報償性，稅法上除課予人民租稅義務外，尚規定處罰之制裁手段；期人民無法基於公民美德履行租稅義務時，仍在斟酌利害後，自願選擇履行租稅義務。與課稅規範架構類似，當人民有違反租稅義務之違章事實，違章事實合致處罰要件，人民依法即須面臨處罰。 　　課稅與處罰為典型國家高權行為，基於法治國原則，稅捐稽徵機關須依職權調查證據，認定課稅事實與違章事實，作成核課處分與裁罰處分。課稅事實與違章事實乃不同事實，稅捐稽徵機關本應分別認定。然而，在我國漏稅罰架構，裁罰處分之罰鍰通常以逃漏課稅事實為計算基礎，使課稅事實與違章事實有一定牽連關係，課稅事實與違章事實之認定結果將相互影響。 　　當人民涉有逃漏稅情事，且未協力事實調查，致稅捐稽徵機關須以推計課稅方法認定課稅事實時，相牽連之違章事實應如何認定？關於課稅事實與違章事實之牽連性，目前學說討論付之闕如，稽徵實務多以內部行政規則規範之，司法實務則以最高行政法院98年8月份第2次庭長法官聯席會議決議企圖解決相牽連事實認定之問題，惟決議作成後，爭議不斷。 　　本文將探討推計課稅與事實認定之關係，與先前推計課稅之研究不同，本文以事實認定為討論中心，推計課稅定位於事實認定之證據方法。本文將分別討論推計課稅方法認定課稅事實與違章事實之問題，再處理當課稅事實與違章事實有相牽連關係時，推計課稅對於認定相牽連事實之意義。

京都大学 / 新制・課程博士 / 博士(工学) / 甲第24592号 / 工博第5098号 / 新制||工||1976(附属図書館) / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 山田 忠史, 教授 藤井 聡, 准教授 SCHMOECKER Jan-Dirk / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

京都大学 / 0048 / 新制・課程博士 / 博士(文学) / 甲第22181号 / 文博第828号 / 新制||文||688(附属図書館) / 京都大学大学院文学研究科行動文化学専攻 / (主査)教授 杉浦 和子, 准教授 米家 泰作, 教授 小方 登 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

京都大学 / 0048 / 新制・課程博士 / 博士(情報学) / 甲第19113号 / 情博第559号 / 新制||情||99(附属図書館) / 32064 / 京都大学大学院情報学研究科社会情報学専攻 / (主査)教授 多々納 裕一, 准教授 畑山 満則, 准教授 松原 繁夫 / 学位規則第4条第1項該当 / Doctor of Informatics / Kyoto University / DFAM

京都大学 / 新制・課程博士 / 博士(工学) / 甲第24101号 / 工博第5023号 / 新制||工||1784(附属図書館) / 京都大学大学院工学研究科建築学専攻 / (主査)教授 牧 紀男, 教授 小林 広英, 教授 三浦 研 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

稅捐稽徵機關應依職權調查各項課稅事實基礎，課稅資料來源多樣而繁複，部分課稅資料之釐清及相關課稅事實之實質掌握，均有賴納稅義務人之參與及協力。就稽徵程序經濟性原則考量，無論係基於課稅高權或依法平等課稅之租稅公平正義，稅法均需建構一套課予納稅義務人協力行為之相關規定，並規範不為或怠為協力行為之相關法律效果，以免部分納稅義務人，藉以達成租稅規避之目的，而造成租稅不公。 本論文將以職權調查事實原則及納稅義務人協力行為兩者間之關連性論述說明，並闡明稅務調查程序應遵守之基本要求，租稅為人民基本權利之限制，稅務調查程序及調查方式應更重視人民權利之程序保障，且應受比例原則之拘束。一般論及租稅協力要求，無論學界或實務大多以協力義務一語帶過，然協力行為本身之法律性質及法律效果為何？課予協力行為之前提與限制、納稅義務人因違反協力行為而使稽徵機關取得推估課稅之權限，其相關規範為何？稽徵機關得以其掌握之間接資料，推估納稅義務人之所得據以核課稅捐之推計課稅，係因稅捐行政程序與一般行政程序具有本質上之特殊性使然，而對課稅基礎之推估，如財產交易所得之推計、當地一般租金標準、執行業務收入及費用標準、營利事業同業利潤標準之推估等；而推計課稅係立基於稽徵經濟原則及租稅公平原則之考量，採用間接證明之方法，以接近實額課稅之最大蓋然率估計所得額，為實額課稅之不得已的例外規定，亦經大法官釋字第218號解釋肯認與憲法第19條租稅法律原則無違，惟推計課稅攸關人民之租稅負擔，對人民權利影響甚巨，故推估方法之選擇及採行是否合理客觀，推估結果是否與實際差異過大而偏離事實，其法律規定、稽徵實務、相關界限及行政法院之審查態度，對納稅義務人而言，實有重大意義。 納稅義務人違反協力行為而遭不利處分之爭訟案件占一般稅捐爭訟案件之比例頗大，本論文除就納稅義務人協力行為之法規範基礎予以論述外，另針對實務上爭議之案型加以剖析並整理爭點，以窺探實務見解之相關論述認定觀點，期對整個租稅制度之協力行為體系及租稅實務之操作能更清楚及有系統的掌握與瞭解，並希望能對實務界及納稅義務人有所幫助。

基於租稅法定主義及租稅事務具國家行使高權及大量行政之特性，依稽徵行政之本質，原以單方之行政處分為常態之行為方式，但亦有徵納雙方作成協議之情形。為解決複雜且為數衆多的租稅問題，稅捐機關必須面對與納稅義務人間之各項爭議，尤須加強溝通管道之暢通，經由租稅和解與稅務協談等協議行為來解決紛爭的方法，在稅捐稽徵實務上已益顯重要。惟以稅務協議方式解決紛爭是否違背租稅法律主義與課稅平等原則？又行政機關有依職權調查事實、探求真實之義務，為依法行政之重要原則，以稅務協談或和解等協議行為方式減輕稅捐機關職權調查之義務，兩者間界限如何劃分？均有探討之必要。 稅務協談在稽徵實務上行之多年，有其積極之作用，協談因無法律授權依據而不具法律拘束力，其性質雖僅為陳述意見或行政指導，但在稽徵實務運作上，對徵納雙方間就課稅事實認定歧見之排除，仍具有實質之功效。稅務協談在稽徵實務之運作狀況及今後應如何發展，方能使徵納雙方間建立公平的法律關係，為本文研究重點之一。另在訴訟實務上，行政法院針對特定狀況之稅務事件，會對徵納兩造試行和解，以終結訴訟程序，惟訴訟和解以當事人對爭訟標的有處分權為要件，本文即須探究稽徵機關對訴訟和解之爭訟標的有無處分權。 稅務協談或行政上之和解為課稅事實認定程序之協議行為，依據該協談或行政和解之結果，發生確定課稅事實之效力，稅捐稽徵機關再依據協議所確定之課稅事實作成課稅處分或復查決定，行政程序並不因協談或行政和解而終結。訴訟和解則係徵納雙方就已核定之稅捐發生爭執，行政法院試行和解成立則發生終結訴訟程序之效果。訴訟和解兼具確認實體法上法律關係之和解契約行為與終結訴訟程序之訴訟行為等雙重性質，且其適用標的範圍上與稅務行政上和解或協談有相似及融貫之處，本文爰予比較說明。 針對目前我國租稅訴訟和解之實務運作情形、其與現行稽徵實務上之稅務協談及稅務行政上和解契約間之關係如何？學說見解與稽徵實務上應如何調和方能使稅務協談符合法制並運作得宜？往後稽徵機關與納稅義務人間有關租稅爭議之協議行為又將如何發展？本文將逐一探討並研提可行性建議。

The increasing volume of solid waste (SW), not only arising from household (Municipal SW, MSW) but also from industrial process (Industrial SW, ISW), has become a serious issue in Chinese metropolises with the economic growth, urbanization, industrialization, and increasing affluence. Growth of industry leads to the expansion of population, while the augment of demand by increasing population stimulates the industrial growth in turn, thereby increasing not only ISW generation, but also MSW generation. Therefore, in order to solve the waste problem for the construction of sustainable waste management system in a city, it is necessary to consider these two types of waste together, in which, the emphasis should be focused on waste reduction from the source. The starting point in adopting this should be a good understanding of the upstream flow of waste and accurate knowledge of the volume and composition of waste that will be generated in the future. However, due to deficient historical records and complex production process, the effective attempts at forecasting SW generation are far from enough, especially for ISW by waste category. A common approach which is based on the limited waste statistics and can be easily popularized into Chinese countries is thus urgent. This paper, therefore, attempts the construction of a systematic approach to make projections of SW generation by waste category from the following issues: (1) to develop household consumer behaviour model taking into account lifestyle of residents and project the demand of private consumption in the future; (2) to quantitatively investigate and project MSW generation fully considering the change in consumer behaviour and waste management policies; (3) to effectively evaluate the present and future industrial structure and their contributions to ISW generation among industries; (4) to carry out a scenario analysis of calculating CO2 emissions in different waste treatment options based on the projected waste quantity and composition in 2015. The approach is applied on a city level as the basic administrative unit of SW management in China. The entire framework comprises four modules-regional macro-economic module, MSW generation module, ISW generation module, and waste treatment module. Further, the study of consumption pattern conducted from the consumer behaviour model in MSW module is a prerequisite for industrial restructuring caused by change in consumption demand in ISW module. Moreover, the regional macro-economic module is to provide a means for economic structural analysis and economic forecasting, considering the influence of national GDP and socioeconomic indicators including world trade. It is found out that the regional model fits the historical records reasonably well and provides an acceptable reproduction. In the MSW generation module for estimating and projecting MSW generation, firstly the per capita total household consumption expenditure is estimated by using total consumption expenditure model; then, household consumption pattern is estimated using an extension of the linear expenditure system (LES); thereafter, MSW generation by composition is quantitatively expressed in terms of the expenditure for consumption category and waste management policies by using ordinary least squares (OLS). Then, five Chinese cities with distinct economic levels are presented by applying the module to determine the waste generation features in different regions. The research findings clearly indicate that 1) the number of variables affecting consumer behaviour in Chinese cities is not one but the integrations of a series of indicators. Aside from Shanghai, saving rate towards consumption (SAV) and natural growth rate (NAGR) are currently the two common factors. However, in Shanghai, consumer behaviour is strongly influenced by SAV and the average number of persons per household (ANPH). 2) The MSW generation model quantitatively demonstrates the linear conversion process from consumption to corresponding waste generation in all cities. For example, education and consumption of food-as the form of consumption expenditure in this research-is the source of generation of food, plastic and paper waste. Further, glass and metal waste is estimated by food expenditure in all cities. 3) Total MSW generation per unit consumption is 0.198~0.225 kg/RMB with an average value of 0.213 kg/RMB. 4) All the waste management policies analyzed in the research will provide feasible experiences or valuable lessons to other Chinese cities. 5) Volume of per capita MSW generated in 2020 will be 1.24-2.18 folds compared to that in 2008 in each city if there were no effective policies implemented advancing to diminishing waste generation. Then, for the forecasting of ISW generation of each waste category by industry, the ISW module is developed, linking three principal models-regional macro-economic model, regional input-output (IO) analysis, and ISW generation model. The approach investigates the influence of industrial restructuring on ISW generation, based on the study of consumption patterns, export composition figures and change in ISW generation coefficient. The principal priorities in the case study on Shanghai are as follows: 1) the approach provides an idea for a way to quantitatively analyze industrial restructuring by adjusting the converter that, in turn, helps assess the impact of these changes on sectoral output. 2) A sensitivity analysis describes that per yuan of increase in consumption on FOOD, CLSH, FUNI, EDUC, TRAN, HLTH and RESI induces to an average increase of 76.41, 76.16, 82.28, 106.54, 93.89, 148.30 and 292.58 g total ISW, respectively. 3) It is verified that ISW generation not only arises from economic growth but also from the onset of industrial restructuring. The unit ISW generation per gross output reduces from 0.16 to 0.14 tons/10 000 RMB as we move from 2002 to 2020. 4) It is investigated that the total volume of ISW generated in 2010, 2015 and 2020 will be 2.07, 2.83 and 4.12 times that of the 2002 levels. The total SW generation of Shanghai in 2020 will be 4.06 times of that in 2002. 5) However, if considering scenario analysis of adjusting ISW generation coefficient, the total SW generation is 1.93 times compared to 2002 and ISW is 2.18 times of MSW generation. 6) Based on our results, the industrial sectors making the biggest contribution to the production of each type of ISW can each be separately identified. Therefore, constraining specific industries or penetrating them with selective technological changes will be useful attempts on the way to meeting the objectives of overall waste reduction. Finally, in the waste treatment module, the greenhouse gas (GHG) emissions emitting from the treatment and disposal of waste, including landfill site, waste-to-energy incineration and composting are calculated, respectively. Further, based on the projection of waste quantity and composition of Shanghai in 2015, a scenario analysis is carried out as well concerning the GHG emissions from alternative treatment options. The results confirm that composting and recycling of waste before the treatment are effective attempts at reducing GHG emissions in Shanghai. Further, scenario designed as the integrated waste treatment system makes the biggest reduction of GHG emissions, as 34% as compared to current treatment options with energy recovery. In a word, this research develops the entire systematic approach investigating the upstream flow of waste generation from the viewpoint of economic growth, change in socioeconomic indicators and constitution of waste management policies, and makes a reasonable attempt at projecting SW generation of each type of waste category. Based on the results, it is suggested that for the waste reduction to promote sustainable society, government interventions including promoting green consumption, reducing extra consumption, et al. and waste policies such as increasing recycling and penetrating technological innovation in specific industries will be effective. Further, based on the forecasts of SW generation, the recycling and appropriate treatment of waste generating from municipal and industrial process can be examined from the long view. From the relationship between ISW and MSW generation, the development of industry will promote the growth of service industry and induce greater generation of recyclable items. While the recycling of these items before the waste treatment is essential for effectively reducing GHG emissions which contribute to global warming. In addition, the systematic model can be easily popularized into other Chinese cities even other Asian developing cities, thereby possibly promoting the sustainable waste management of China and Asian countries. / Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第14928号 / 工博第3155号 / 新制||工||1473(附属図書館) / 27366 / UT51-2009-M842 / 京都大学大学院工学研究科都市環境工学専攻 / (主査)教授 松岡 譲, 教授 森澤 眞輔, 准教授 倉田 学児 / 学位規則第4条第1項該当