The Mechanism of Regulatory Flexibility Analysis for Small and Medium Enterprises in Taiwan

• Main Authors: Tzu-ChingWang, 王滋靖
• Other Authors: Yu-Cheng Wang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/91996238235662373982

碩士 === 國立成功大學 === 法律學系 === 102 === The Mechanism of Regulatory Flexibility Analysis for Small and Medium Enterprises in Taiwan Wang, Tzu-Ching Wang, Yu-Cheng Department of Law, College of Social Sciences SUMMARY Small and medium enterprises, which can resolve unemployment problem and promote income averaging, are important economic entities in our country. However agencies had issued thousands of regulations without distinguishing between small businesses and larger businesses when they developed rules and resulted in increasing of regulatory costs and unnecessarily burdened of small and medium enterprises. Unlike more capital which larger business having, there was less capital in small and medium enterprises and increased regulatory costs may probably cause their growing space snuffing out and even collapse. For level the playing field with large businesses, regulatory flexibility analysis was necessary to exist. Thus, the aim of this thesis was to investigate the mechanism of regulatory flexibility analysis for small and medium enterprises in Taiwan. The method of this thesis was documentary analysis including dissertations, journals and public documents by searching the documents on web of Westlaw, LexisNexis, Heinonline and Lawdata. After reviewing the current mechanisms of regulatory flexibility analysis, we found that the existingly regulatory flexibility anslysis is unable to shield small and medium enterprises in Taiwan. In Amendment of the Constitution article 10 paragraph 3, the intents on protections of small and medium enterprises were declared. The regulations were necessary to be modified as soon as possible to avoid the collapse of small and medium enterprises in Taiwan while those were more comprehensive in American. Therefore, those systems in Amerian may be a reference to amendent the law in Taiwan. Key words: small and medium enterprises, regulatory flexibility analysis, protection, regulatory cost INTRODUCTION Small and medium enterprises are important economic entities in our country. Reviewing the pathing developed history, they used to be the mainstay of the economy. With its qualities of flexibility and resilience, small and medium enterprises growed in adversity and brought rapid increasing in gross domestic product. However they are no longer the mainstay of the economy in recent years but still play an important role of maintaining social stability by privoding more than 97.67% opportunities of job which can resolve unemployment problem and promote income averaging. Therefore, the existing of small and medium enterprises is quietly essential in our country. However agencies had issued thousands of regulations without distinguishing between small businesses and larger businesses when they developed rules; believing that a one-size-fits-all regulatory solution was adequate. Hence, these regulations resulted in the increasing of regulatory costs and unnecessarily burdened of small and medium enterprises. Unlike more capital which larger business having, there was less capital in small and medium enterprises and increased regulatory costs may probably cause their growing space snuffing out and even collapse. For level the playing field with large businesses, regulatory flexibility was necessary to analyse and the adjustment of the institutions should be examined. Thus, the aim of this thesis was to investigate the mechanism of regulatory flexibility analysis for small and medium enterprises in Taiwan. MATERIALS AND METHODS The method of this thesis was documentary analysis. We reviewed the literature, such as dissertations, journals and public documents, of mechanisms of regulatory flexibility analysis in recent 20 years. We searched the data on web of Westlaw, LexisNexis, Heinonline and Lawdata by using the key word including “regulatory flexibility analysis”, “regulatory flexibility”, “small bussiness”, “small and medium enterprises” and “regulatory cost”. Not only was the literature in Taiwan but also American enrolled to analyse in this study. RESULTS AND DISCUSSION After reviewing the current mechanisms of regulatory flexibility analysis in Taiwan, we found that there are several problems of their operation. In Amendment of the Constitution article 10 paragraph 3, the intents on protections of small and medium enterprises were declared. Based on that, the existingly regulatory flexibility anslysis is unable to shield small and medium enterprises. This is because the existing laws were too ambiguous to powerful for indicating government to review the regulatory cost and did not consider the differences between small, medium and larger business. Furthermore, we investigated on “Regulatory Flexibility Act” in American, and this Act enacted in September 19th, 1980. “Regulatory Flexibility Act” has been worked over 30 years and was able to significantly decrease the regulatory cost in small and medium enterprises. Therefore, there is a comprehensively regulatory flexibility to deal with the difficulty of small and medium enterprises in American. CONCLUSION The mechanisms of regulatory flexibility in Taiwan were not only unable to protect small and medium enterprises and further to cause the increasing of regulatory cost. The regulations were necessary to be modified as soon as possible to avoid the collapse of small and medium enterprises. However those systems in Amerian seem to be worked well and may be a reference to us. The limitation of this thesis was lack of the analysis for other countries except American and further studies can focus on the systems in other countries.