近年來法務部提出「貪腐零容忍」（zero tolerance on corruption）的概念，期望可以型塑不容忍貪腐的社會文化，鼓勵全民踴躍參與廉政事務和勇於檢舉貪瀆，以建構廉能政府。紐西蘭在2016年全球清廉印象指數的評比中排名第一，其法務部長在接受媒體訪問時表示，可以榮獲第一的關鍵是：「推動貪腐零容忍政策。」可見在實務界，貪腐零容忍是一個跨越國界廣受使用的概念。然而，何謂貪腐零容忍？針對這個重要概念，過去雖有少數文獻提及，卻未直接說明何謂貪腐零容忍，也較少有文獻去討論民眾對於貪腐容忍的認知，若能了解民眾對於貪腐容忍的認知，便能制定相對應的政策，提高我國的競爭力。 故本研究想探究民眾對於貪腐容忍的認知、貪腐容忍對於貪腐情境的判斷及舉發意願的影響。本研究採取次級資料分析及深度訪談兩種研究方法，次級資料分析，採用於余致力、莊文忠（2016）年的在電訪調查，以臺北市的成年民眾為調查母體，採分層隨機抽樣方法調查1,069個有效樣本，調查資料經樣本代表性檢定與加權處理後進行分析，分為「貪腐零容忍」的民眾與「貪腐能容忍」的民眾，並探討受訪者對於各種具體貪腐情境在判斷上的差異及對於貪腐的舉發意願。在深度訪談中，訪談了一般民眾及公務人員，共27位受訪者，期望可以藉此彌補量化統計無法了解的問題。 本研究發現，不同的人口變項對於貪腐容忍程度有差異，貪腐零容忍者與貪能容忍者對於具體貪腐情境的判斷也有不同，貪腐零容忍者較貪腐能容忍者更願意舉發貪腐。大部分民眾對於貪腐情境的判斷受到個人經驗、風俗文化及法律規範影響，大多數的民眾表示願意舉發貪腐事件但卻擔心受到報復。本研究建議可以跳脫台北市的疆界，並檢視目前不合宜的立法。 / In recent years, the Ministry of Justice has been promoting “Zero Tolerance on Corruption”, in order to create a corruption-free society, and encourage all citizens to partake in anti-corruption affairs and report corruption. In 2016, New Zealand has reclaimed top spot in global anti-corruption rankings, as a result of its zero-tolerance on bribery and corruption. Therefore, zero tolerance on corruption is a widely used notion in many countries, but it has not been fully discussed in previous academic literature. Accordingly, this study aims to explore people’s tolerance on corruption, and how they evaluate some specific situations of corruption when they self-reported that they have zero tolerance on corruption. Moreover, this study examines whether tolerance on corruption will affect people’s willingness to report corruption. This study adopted two research methods, secondary data analysis and in-depth interview. The secondary data from Yu and Juang (2016) were collected through telephone survey on 1,069 subjects, based on the stratified random sampling of adult population in Taipei City. In-depth interviews were conducted on 27 people, including government officials and general public who live in Taipei. This study finds that the demographic variables will affect tolerance on corruption. In most cases, people who self-reported they have zero tolerance on corruption have a significantly different evaluation of specific situations of corruption as compared to people who self-reported they are somewhat tolerant to corruption. People that have high willingness to report the corruption have zero tolerance on corruption. Most people are willing to report the corruption, but they worry about being retaliated.